please answers parts D & E to this question in a timely manner

Question 1 Zenith Trading Establishment imports Mobility Aids for distribution to the local retail sector. During the year, January to December 2020, the company incurred following expenses: List price of purchase of mobility aids $250,000 Trade discounts on purchase 5% Handling costs relating to imports $5,000 Salaries of accounting department $72,000 Sales commission paid to sales agents $36,000 After sales warranty costs $5,000 Import duties $10,800 Freight expense $12,000 Insurance of purchases $7,500 Brokerage commission paid to indenting agents $5,000 Zenith Trading Establishment bought these items on 1 April 2020 on credit terms which the company eligible for a 2 %% cash discount when the invoice was settled on 27 April 2020. Required: D. Outline the three major categories of inventories dealt with under IAS2. E. Explain the valuation of inventories that is to be presented in the financial statements based on principle and concepts outlined in IAS2