Question 57 (1.5 points) Which of the following statements about a perpetual inventory system is correct? 1) Freight costs for goods sold, terms FOB destination, would appear on the seller's statement of financial position as a cost of its inventory. 2) Freight costs for goods purchased, terms FOB shipping point, would appear on the buyer's statement of financial position as a cost of its inventory. 3) Freight costs for goods sold, terms FOB shipping point, would appear on the seller's income statement as an addition to its cost of goods sold. Freight costs for goods purchased, terms FOB destination, would appear on the buyer's income statement as an operating expense. 4)