Classifying Goods and Costs as Inventory or Not

For each of the following items, indicate whether it would be reported as inventory in the financial statements of the seller.

a$.$ Freight$-$in charges for the receipt of merchandise inventory purchased f$.$o$.$b$.$ shipping point. Current asset: inventoryN$/$Ab$.$ Freight$-$out charges for delivery of merchandise to customer purchased f$.$o$.$b$.$ destination.Current asset: inventoryN$/$Ac$.$ Costs incurred to recall merchandise inventory due to safety issues. Current asset: inventoryN$/$Ad$.$ State sales taxes paid on merchandise inventory purchased. Current asset: inventoryN$/$Ae$.$ Insurance premiums paid on merchandise inventory held in storage. Current asset: inventoryN$/$Af$.$ Costs to assemble purchased merchandise inventory. Current asset: inventoryN$/$Ag$.$ Expedited air shipment charge for merchandise inventory purchased due to unexpected inventory shortage. Current asset: inventoryN$/$A