Listed below are several terms and phrases associated with inventory measurement. Pair each description with the term that is most appropriately associated with it$.$

Note: Select appropriate item from the list.

$\backslash$table$[[$Descriptions$],[$a$.$ Legal title passes when goods are delivered to common carrier.$],[$b$.$ Goods are transferred to another company but title remains with transferor.$],[$c$.$ Purchases are recorded for the full cost of inventory.$],[$d$.$ If LIFO is used for taxes, it must be used for financial reporting.$],[$e$.$ Assumes items sold are those acquired first.$],[$f$.$ Assumes items sold are those acquired last.$],[$g$.$ Purchase discounts are recorded for the full cost of inventory less any possible discount.$],[$h$.$ Used to convert ending inventory at year$-$end cost to base year cost.$],[$i$.$ Continuously records changes in inventory.$],[$j$.$ Assumes items sold come from a mixture of goods acquired during the period.$],[$k$.$ Legal title passes when goods arrive at location.$],[$l$.$ Adjusts inventory at the end of the period.$]]$