Which of the Following Advantages Is Offered by the Journal

Which of the following advantages is offered by the journal entries required for purchase and sales transactions using the perpetual system?

A) They permit the additional control of a physical inventory count whenever accurate inventory amounts are needed.
B) They delay most of the accounting effort until year end.
C) They emphasize the use of the average cost method.
D) They provide management with more complete information for controlling inventories.