Goods in transit are included in inventory. A. At any time in transit. B. When the purchaser is responsible for paying freight charges. C. When the supplier pays the freight charges. D. When ownership has passed to the purchaser. E. When the purchaser is responsible for paying freight charges and when ownership has passed to the purchaser. Goods on consignment: A. Are goods shipped by the owner to the consignee who sells the goods for the owner. B. Are reported in the consignee's books as inventory. C. Are reported on the consignor's books as inventory. D. Are goods shipped by the owner to the consignee who sells the goods for the owner and are reported in the consignee's books as inventory. E. Are goods shipped by the owner to the consignee who sells the goods for the owner and are reported on the consignor's books as inventory