Farley Company identifies the following items for possible inclusion in the taking of a physical inventory. Indicate whether each item should be included or excluded from the inventory taking. (a) Goods shipped on consignment by Farley to another company. select an option (b) Goods in transit from a supplier shipped FOB destination. select an option (c) Goods sold but being held for customer pickup. select an option (d) Goods held on consignment from another company.