L onUURS allu ueposits in transit in the are added to the bank statement balancedeposits to 75. l of the following are reasons touse an estimated method of costing inventory excepta. Interim financial statements are required but physicalimventory is only taken at the end of the financialaccounting period.b. A disaster has destroyed the inventory records and the inventory.c. Perpetual inventory records are not maintained.d. Purchase records are not maintained.