Helgeson Inc. identifies the following items as possibly belonging in its physical inventory count. For each item, indicate whether or not it should be included in the inventory.

(a) Goods shipped on consignment by Helgeson to another company

(b) Goods held on consignment by Helgeson from another company

(c) Goods in transit to a customer, shipped FOB shipping point

(d) Goods in transit to Helgeson from a supplier, shipped FOB destination

(e) Goods in transit to a customer, shipped FOB destination

(f) Goods in transit to Helgeson from a supplier shipped FOB shipping point