Which of the following statements is not correct? even a perpetual inventorywhich of the following statements is not correct? a. even in a perpetual inventory system, a business must count inventory at least one a year. b. in a periodic inventory system, merchandise inventory and purchasing systems are integrated with the records for accounts receivable and sales revenue. c. restaurants and small retail stores often use the periodic inventory system. d. in a perpetual inventory system, the "cash register" at the store is a computer terminal that records sales and updates inventory records.