Indicate whether each of the following statements is true or false. (Assume a perpetual inventory system.) a) Transportation-out cost is classified as an operating expense. b) When transportation-out cost is incurred, the balance in the inventory account increases. c) When transportation in cost is incurred, the balance in the inventory account increases. d) When the transportation-out cost is incurred, the balance in the cost of goods sold account increases. e) Transportation-in cost is classified as an operating expense