11. Below is a list of items. Based on the following classifications, identify whether the item should be included in Inventory (I), Cost of Goods Sold (CGS) or not included on the financial statements at all (No). 2. 1. Goods purchased f.o.b. shipping point that are in transit at December 31. Goods sold where large returns are predictable. 3. Goods held on consignment with another company 4. Goods sold f.o.b. shipping point that are in transit at December 31. 5. Goods purchased f.o.b. destination that are in transit at December 31