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? OA Goods in transit that Reeves has sold to Smith Company, FOB shipping point OB Goods that Reeves is holding on consignment for Parker Company Goods in transit to Reeves, FOB destination OC OD Goods in transit to Reeves, FOB shipping point