Games Galore Inc. conducts an annual inventory count at the end of December for all inventory in its facility. The following items have not yet been included in this process: 1. $88,000 of goods shipped to customers FOB destination on December 31 prior to the count that have not yet been received by customers. 2. $45,000 of goods held by other companies on consignment on behalf of Games Galore. 3. $60,000 of goods shipped to customers FOB shipping point on December 31 prior to the count that have not yet been received by customers. 4. $35,000 of goods shipped FOB shipping point to Games Galore from a supplier on December 30, but have not yet arrived. Which of the above items should be included in Games Galore's year-end inventory? Select all that apply. 1 2 3 4 x