Please use technique given in lecture to frame and retain points of V&V but ensure all points as given in PM / RTP / MTP are covered.
Further transportation charges doesnt fit in any other heading so it will be shown in other expenses. If it is higher than 1% of Total Revenue or 1,00,000 whichever is higher then it should be shown separately under heading other expenses as amount is substantial. So it generally goes in other expenses.
if amount is significant and prime expenses of entity then, it can be given separate main heading on expense side of p&l.
no need to do research on this point, focus on other points.