Required:

a$.$ Identify these events as asset source $($AS$),$ asset use $($AU$),$ asset exchange $($AE$),$ or claims exchange $($CE$).$ Note: Select $"$NA$"$ if there is no effect on the "Classification".

$\backslash$table$[[$Event$,$Classification$],[1$a$.($Purchase inventory$).,$AS$],[1$b$.($Transportation cost$).,$AE$],[2.,$AU$],[3.,],[4.($Recording revenue$).,],[4$b$.($Recording cost of goods sold$).,],[5$a$.($Reversing revenue$).,],[5$b$.($Reversing cost of goods sold$).,],[6.,],[7.,],[8.,]]$