3. For each of the following state whether it should be included in year-end inventory or not. (answer YES if it should be included and NO if it should not be included (8 pts) a. Goods that are being held in a public warehouse at year-end for the client because there is not enough space for them in the client's warehouse. b. Goods received by the client on consignment from a consignor they often deal with. The goods were in the warehouse on the day of the inventory count, and no one has yet expressed an interest in purchasing them. c. Goods that have been sold to a customer FOB shipping point. The goods were shipped on December 30th and were received by the customer on January 2nd d. A custom made suit that was partiallly completed on the day of the count