You are a general manager of Klockner Steel. A section of your facility stores a new batch of processed steel intended for delivery to customers. Where would the cost of that newly processed steel show up on the financial statements? Choose all that apply.

The balance sheet account payable line

The Cash Flow Statement change in inventory line

The balance sheet inventory line

The Cash Flow Statement change in accounts receivable line

The income statement cost of goods sold (COGS) line

The income statement SG&A line