With Regards to the Income Statement for a Retailer, Which

With regards to the income statement for a retailer, which of the following is true?

A) The cost of sales section is identical no matter whether the periodic or perpetual system of inventory recording is used.
B) Rent revenue is added to sales revenue to calculate gross profit.
C) Under the periodic system freight inwards is added to the cost of purchases.
D) Expenses are classified into the groupings selling expenses, distribution expenses and administrative and finance expenses.