Where does this go in a periodic inventory system income statement?

Question by myname_isalbert: Where does this go in a periodic inventory system income statement?
I can't believe my textbook does not even show an example of how an income statement under a periodic inventory system looks like, isn't that useful? Anyway...

For purchases and frieght in and out, since they are referred to as "temporary expense" accounts, are they recorded under sales as Less: Purchases and Less: Freight-in ?

Also, when does Freight costs become an operating expense? And it

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