Reeves Company is taking a physical inventory on March 31, the last day of its fiscal year. Which of the following must be included in this inventory count? Goods that Reeves is holding on consignment for Parker Company. Goods that Reeves is holding in inventory on March 31 for which the related Accounts Payable is 15 days past due. Goods in transit that Reeves has sold to Smith Company, FOB shipping point. Goods in transit to Reeves, FOB destination