The Primary Difference Between the Periodic and Perpetual Inventory Systems

The primary difference between the periodic and perpetual inventory systems is:

A) The reported amount of ending inventory is higher under the periodic system.
B) The perpetual system maintains a continual record of inventory transactions,whereas the periodic system records these transactions only at the end of the period.
C) The reported amount of sales revenue is higher under the periodic inventory system.
D) The reported amount of cost of goods sold is higher under the perpetual inventory system.