please show calculations

4) For each of the following statements determine if a perpetual or periodic inventory system is being described. (7 marks) a. The end of period adjustment includes both a debit and a credit to the Inventory account. b. When goods are sold with FOB destination shipping terms, the freight costs result in a debit to the Inventory account (meaning that the freight costs are added to the cost of inventory). c. When customers return goods the Inventory account is debited if the goods can be resold to customers. d. When goods are purchased by the company, the Purchases account is debited. e. The company conducts physical inventory counts at least once per year so that any theft or loss of inventory can be quantified. f. No journal entry is made to the Cost of Goods Sold (COGS) account at the time of a sale. g. Two journal entries are made when goods are sold: one journal entry to account for the revenue and another to account for the cost of goods sold