Kingbird Company identifies the following items for possible inclusion in the physical inventory. Indicate whether each item should be included or excluded from the inventory taking. a. 1,116 units of inventory shipped on consignment by Kingbird to another company. b. 3,720 units of inventory in transit from a supplier shipped FOB destination. c. 1,488 units of inventory sold but being held for customer pickup. d. 620 units of inventory held on consignment from another company