Answer all please

Using a perpetual inventory system, the buyer's journal entry to record the return of merchandise purchased on Credit to Cost of Goods Sold Credit to Accounts Payable Credit to inventory Credit to purchase Discounts On which Financial statements would you look to find the total costs of merchandise that remains and the total that has Statements of cash flow and balance sheet Statements of stockholders' equity and balance sheet Bale sheet and income statement Balance sheet and statement of cash flows Smith company purchases $60.000 of inventory during the period and sells $18,000 of it for $30.000. Beginning of the inventory was $3.000. What is the company inventory balance to be reported on its balance sheet at year end? $45,000 $2,000 $18,000 $3,000