Indicate Whether Each of the Following Statements Is True or False.(Assume

Indicate whether each of the following statements is true or false.(Assume a perpetual inventory system. )
_____ a)Transportation-out cost is a part of selling and administrative costs.
_____ b)When transportation-out cost is incurred,the balance in the inventory account increases.
_____ c)When transportation-in cost is incurred,the balance in the inventory account increases.
_____ d)When the transportation-out cost is incurred,the balance in the cost of goods sold account increases.
_____ e.Transportation-in cost is a part of selling and administrative costs.