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Brian Company is a retailer specializing in selling computers and related equipment. During 2021, Brian Company sells $200,000 of merchandise to Stars Company. Brian Company incurs $24,000 of freight costs associated with these sales. Which of the following is true regarding how this $24,000 is treated on the financial statements? O a. Brian Company will report the $24,000 as part of inventory on the statement of financial position O b. Stars Company will report the $24,000 as an accounts receivable on the statement of financial position C. Stars Company will report the $24,000 as part of inventory on the statement of financial position O d. Brian Company will report the $24,000 as part of operating expenses on the income statement Brian Company has sales of HK$630,000, net sales of HK$600,000, and cost of goods sold of HK$450,000, the gross profit rate is O a. 71% O b. 29% O c. 75% O d. 25% During 2021, Brian Company generated revenues of 180,000. The company's expenses were as follows: cost of goods sold of 90,000, operating expenses of 36,000 and a loss on the sale of equipment of 6,000. Income from operations is O a. 180,000 O b. 36,000 OC. 90,000 O d. 54,000 Brian Company has a beginning inventory of 45,000. During the period, purchases were 250,000; purchase returns, 6,000; and freight-in 15,000. A physical count of inventory at the end of the period revealed that 30,000 was still on hand. The cost of goods available for sale was O a. 274,000 O b. 304,000 OC. 286,000 O d. 316,000