SQL Query to identify transactions stuck in Pending interface to costing

Summary:

Users had done Cycle Count Adjustment and before the transactions could get accounted the items were made 'Inactive' this was done across organization in past periods.

We are looking for a query to identify inventory transactions which are stuck in 'Pending interface to costing', to identify the transactions and respective items to Activate them and account such transactions. There doesn't seem to be a straightforward way to identify such transactions.

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