Final answer:
Items on the debit side of an Inventory T-account typically include purchases, beginning balance, and freight-in, as they represent additions to inventory and its costs. Purchase returns and purchase discounts appear on the credit side and reduce inventory, whereas freight-out is not included in the Inventory account.
Step-by-step explanation:
On the debit side of the Inventory T-account, you would typically find the following: c. Purchases, as they represent the addition of inventory to the company; e. Beginning balance, which is the value of inventory at the start of the period; and f. Freight-in, which represents shipping costs associated directly with the acquisition of inventory and is considered part of inventory cost.
Purchase returns (b. Purchase Returns) would be found on the credit side because they reduce the inventory. Similarly, purchase discounts (d. Purchase Discounts) also appear on the credit side, as they lower the cost of inventory purchased. Freight-out (a. Frieght-out, despite the typo) is an expense related to the sale of goods and does not affect the Inventory account directly; it is recorded in a different expense account.