A Company Purchased Inventory for $3,000 from a Vendor on Account,FOB

A company purchased inventory for $3,000 from a vendor on account,FOB shipping point,with terms of 3/10,n/30.The company paid the shipper $300 cash for freight in.The company then returned damaged goods worth $300.The invoice was then paid eight days after the purchase.Assuming that there was no beginning inventory balance,the cost of inventory would be ________.(Assume a perpetual inventory system. )

A) $2,619
B) $2,919
C) $2,700
D) $2,910