Identify items to be included in taking a physical inventory. BE6.1 (LO 1), C Peosta Company identifies the following items for possible inclusion in the taking of a physical inventory. Indicate whether each item should be included or excluded from the inventory taking. a. Goods shipped on consignment by Peosta to another company. b. Goods in transit from a supplier shipped FOB destination. c. Goods held on consignment from another company.