Determine whether the following items should be included or excluded from the inventory account.

Select an answer True False	Debits are listed first
Select an answer True False	Credits are listed first
Select an answer True False	Debits are indented
Select an answer True False	Credits are indented
Select an answer True False	Total debits must equal total credits
Select an answer True False	Total debits must be greater than total credits
Select an answer True False	Total credits must be greater than total debits
Select an answer True False	The sequence of debits and credits is irrelevant