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I need help with this question. Please show all work, thank you! Which of the following should not be included in the physical imventory of

I need help with this question. Please show all work, thank you!
Which of the following should not be included in the physical imventory of a company?
a. Goods held on consignment from another company
b. Goods shipped on consignment to another company
c. Goods in transit from another company shipped FOB shipping point
d. None of the answer choices are correct
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