In the context of national income accounting, consider the following statements with reference to the inventory of a firm:

1. It includes the stock of unsold finished goods but not the raw materials which a firm may carry from one year to the next.

2. The rise in the value of inventories of a firm over a year is treated as investment expenditure undertaken by the firm.

3. A change in the inventory of a firm is treated as an investment. 

Which of the statements given above is/are incorrect?