Answer :
Final answer:
In a perpetual inventory system, updating inventory records is necessary when an unsold item is discarded to maintain accurate stock levels and financial tracking.
Explanation:
Sheila, as a warehouse manager using a perpetual inventory system, would need to update inventory records in scenario D, when an unsold inventory item is discarded. This action would require a decrease in the inventory count to reflect the removal of the item from stock. Updating inventory records is crucial for accurate tracking of stock levels and financial reporting.
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