Required

Which of the following would be debited to the Inventory account for a merchandising business using the perpetual inventory system?

$\backslash$table$[[,$Transaction,Debited to Inventory$],[$a$.,$Transportation$-$out.,$],[$b$.,$Purchase discount.,$],[$c$.,$Transportation$-$in$.,],[$d$.,$Purchase of a new computer to be used by the business.,$],[$e$.,$Purchase of inventory.,$],[$f$.,$Allowance received for damaged inventory.,$]]$