Computers For You is a retailer specializing in selling computers and related equipment. Which of the following would not be reported in the merchandise inventory account reported on the statement of the financial position for Computers For You at December $31,2017?$ d All of these answer choices are correct.

A$.$ Shelving materials purchased during December $2017.$

B$.$ Freight costs related to the computers purchased in November.

C$.$ Computers purchased for resale during November $2017.$

D$.$ All of these answer choices are correct.