Jom Bicycle Retail Sdn. Bhd. (Jom) 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 Jom to another company (included/excluded) b. Goods in transit from a supplier shipped free on board (FOB) destination (included/excluded) c. Goods sold but being held for customer pickup (included/excluded) d. Goods held on consignment from another company (included/excluded)