Which of the following are the temporary accounts that are used under the perpetual inventory system and closed in inventory and cost of goods sold at the end of the accounting period?

Question $1$ options:

purchases, purchase returns and allowances, and purchase discounts

purchases, purchase returns and allowances, purchase discounts, and freight$-$in

purchases, purchase returns and allowances, purchase discounts, freight$-$in$,$ and freight$-$out

none of the above