Inventory is entry field with incorrect answer often
(a) reported as a miscellaneous expense on the income statement.
(b) reported as a current asset on the balance sheet.
(c) generally valued at the price for which the goods can be sold.
(d) reported under the classification of property, plant, and equipment on the balance sheet.

B is the correct option

Explanation:

Inventory is the most important asset of a business. It is the finished goods used in the production which a company owns. On the balance sheet, it is divided current assets as it serves as a buffer between manufacturing and order fulfillment. If an inventory is sold carries the cost transfer to the cost of goods sold (COGS) category. It is categorized as raw materials, work in progress and finished goods. Raw materials are the materials required to produce a good. work in progress inventory is partially finished goods waiting for the completion and sale. Finished goods are the products which are complete and ready for the sale.

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