Indicate where each item would be reported in the financial statements or not reported. If an item should not be reported as inventory, indicate how it should be reported in the financial statements.

$\backslash$table$[[8,\backslash$table$[[$Item in$],[$Financial Statement$]],\backslash$table$[[$Financial$],[$Statement$]]]]$

Goods out on consignment at another company's store.

Goods sold on an installment basis $($bad debts can be reasonably estimated$).$

Goods purchased f$.$o$.$b$.$ shipping point that are in transit at December $31.$

Goods purchased fo$.$ b$.$ destination that are in transit at December $31$

Goods sold to another company, for which our company has signed an agreement to repurchase at a set price that covers all costs related to the inventory.

Goods sold where large returns are predictable.

Goods sold fo b$.$ shipping point that are in transit at December $31$

Freight charges on goods purchased.

Interest costs incurred for inventories that are routinely manufactured.

Costs incurred to advertise goods held for resale.

Materials on hand not yet placed into production by a manufacturing firm.

$12$ Office supplies.

Raw materials on which a manufacturing firm has started production but which are not completely processed.

Factory supplies.

Goods held on consigrment from another company.