Jetson Ltd imports inventory from Germany Ltd and on $1$ June ordered goods worth Euro $500000.$ The inventory is delivered on $15$ July and payment is made on July $31.$ Jetson Ltd took out a hedge on $1$ June to buy. Euro on $31$ July. Jetson's year$-$end is June $30.$ The following rates and contract values apply to this hedge:

$\backslash$table$[[$DATE$,$SPOT RATE,VALUE A$$,$DIFFERENCE,FWD RATE,VALUE A$$,$DIFFERENCE$],[1-$Jun,$0\mathrm{.}7,714286,,0\mathrm{.}65,769231,],[30-$Jun,$0\mathrm{.}68,735294,21008,0\mathrm{.}675,740741,-28490],[15-$Jul,$0\mathrm{.}72,694444,-40850,0\mathrm{.}71,704225,-36515],[31-$Jul,$0\mathrm{.}73,684932,-9513,0\mathrm{.}73,684932,-19294]]$

Which of the following statement$($s$)$ is$/$are correct in regards to $15$ July for the forward contract and the treatment to its cumulative gains or losses?

Select ALL the correct statements.a$.$

The cumulative forward losses of $65005$ are transferred to top up inventory

b$.$

Forward Liability will be increased by $36515$

c$.$

The cumulative forward gain of $65005$ are transferred to offset inventory

d$.$

Forward Asset will be increased by $36515$

e$.$

The cumulative forward gain of $28490$ are transferred to offset inventory

f$.$

Existing balance in the Cash Flow Hedge Reserve $($OCI$)$ is to be credited to clear to $$0.$

g$.$

Existing balance in the Cash Flow Hedge Reserve $($OCI$)$ is to be debited to clear to $$0$

h$.$

The cumulative forward losses of $28490$ are transferred to top up inventory