Which of the following would be debited to the Inventory account for a merchandising business using the

Question:

Which of the following would be debited to the Inventory account for a merchandising business using the perpetual inventory system?
Required
a. Purchase of inventory.
b. Allowance received for damaged inventory.
c. Transportation-in.
d. Cash discount given on goods sold.
e. Transportation-out.
f. Purchase of office supplies.