From the drop down box, indicate whether the merchandise is included in the value of inventory as of December 31, 2022 for Angel's Boutique Ltd., a women's clothing outlet that carries both consignment and new clothing. answer should either be EXCLUDED OR INCLUDED

a.		Consignment clothing totalling $25,000 for sale in Angel's Boutique.		select an option

b.		New clothing purchased on December 28 totalling $105,000. The goods were shipped on December 29, FOB destination, and have not been received yet.		select an option

c.		Clothing that Angel's consigned to Great Design Inc. totalling $45,000 in December. Angel's was unable to sell the clothing themselves.		select an option

d.		Consignment clothing totalling $14,000 sold by Angel's on December 27 and shipped to the purchaser, FOB destination. They will arrive at the destination on January 7, 2023.		select an option

e.		Clothing currently held in Angel's Boutique totalling $25,000 that was purchased on December 1 from Betty's Fashions, a competitor that is closing its doors.		select an option

f.		Merchandise totalling $15,000 sold to a dance studio, Turning Pointe, which were shipped on December 15, FOB shipping point. The goods have not arrived at the studio yet.		select an option

g.		New clothing purchased on December 26 with terms FOB shipping point. The goods are expected to be received by Angel's on January 2, 2023.		select an option