Gato Inc. had the following inventory situations to consider at January 31, its year-end. (21) Identify which of the following items should be included in inventory. (a) Goods held on consignment for Steele Corp. since December 12. Do not include in Inventory Include in Inventory (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 Goods purchased FOB destination from a supplier on January 25 that are still in transit le) (f) Goods purchased FOB shipping point from a supplier on January 25 that are still in transit Office supplies on hand at January 31