Identify all of the following statements that are correct with regards to inventory systems. a. The key difference between a perpetual inventory system and a periodic inventory system is under a periodic inventory system, inventory counts must be completed. b. Inventory items that are in transit, with terms FOB shipping point, are included in the balance of inventory in the inventory system of the company buying the goods. c. The accounting records, under a perpetual inventory system, are continuously updated with changes in the inventory volumes and values. d. The main reasons a physical inventory may not equal the inventory balance under a perpetual inventory system are shrinkage and/or theft. e. Inventory items that are in transit with terms FOB destination should be included the balance of inventory in the inventory system of the company buying the goods. f. A physical count of inventory may only be necessary under the perpetual inventory system if the company is concerned about theft. g. A company that is selling consigned goods in its stores should not include the value of consigned inventory in its physical inventory count