could i get some anwers to these multiple choice questions

QUESTION 24 A retailer, registered for the GST, purchased inventory for $440 (including GST $40). The GST clearing amount on the inventory purchase would be what type of account? 0 liability O expense 0 revenue 0 asset QUESTION 25 A purchaser, using the perpetual inventory system, records the return of inventory to a supplier by crediting: 0 cost of sales 0 accounts payable 0 inventory 0 purchases QUESTION 26 Yesterday, goods were sold to a customer on credit. Today, the customer returned some of the goods. Under a periodic inventory system, the correctjournal entry to record the above return in the books of the seller would be: 0 DR Accounts payable; CR Purchase returns and allowances 0 DR Accounts receivable; CR Sales returns and allowances 0 DR Sales returns and allowances; CR Cash 0 DR Sales returns and allowances; CR Accounts receivable QUESTION 27 Under the lower of cost and net realisable value approach to valuing inventories, net realisable value is dened as: O FIFO cost 0 current replacement cost 0 estimated proceeds of sale less any additional costs incurred to achieve the sale 0 average cost