In an income statement by nature, change in the value of the inventory of finished products is reported (a) Always on the revenues side, under the sales of finished products (b) Always on the expenses...

In an income statement by nature, change in the value of the inventory of finished products is reported (a) Always on the revenues side, under the sales of finished products (b) Always on the expenses side, under the purchases of raw materials (c) Both of the above cases are possible, it depends on the sign of the change (d) None of the solutions above is acceptable