Gato Inc. had the following inventory situations to consider at January $31,$ its year$-$end.

Identify which of the preceding items should be included in inventory. If the item should not be included in inventory, state in what account, if any, it should have been recorded.

a$.$ Goods held on consignment for Steele Corp. since December $12.$

b$.$ Goods shipped on consignment to Logan Holdings Inc. on January $5.$

c$.$ Goods shipped to a customer, FOB destination, on January $29$ that are still in transit.

d$.$ Goods shipped to a customer, FOB shipping point, on January $29$ that are still in transit.

e$.$ Goods purchased FOB destination from a supplier on January $25$ that are still in transit.

f$.$ Goods purchased FOB shipping point from a supplier on January $25$ that are still in transit.

g$.$ Office supplies on hand at January $31.$