3 Which of the following are most likely to be classified directly as the components of inventory of an accounting firm prior to revenue being recognized under IAS 18? Select the correct options, and then click Submit. Salaries of the client service accountants Costs of brochures sent directly to clients Travel costs to client locations An allocation of salary costs of technology support staff assisting client service accountants with computer auditing techniques An allocation of salary costs of the firm's accounts payable clerk Costs of material used to prepare clients' reports Subit