s. T he physical Which of the following could explain the difference count of inventory of a retailer was higher than shown by the the items a. Several bill-and-hold inventory items were not counted but the tags placed on perpetual records. had been taken off the items and added to the records its suppliers. been reflected in the perpetual records by customers had not been reflected in the perpetual b. Credit memos for several items returned c. No journal entr d. Several consignment-in items had not arrived at the date of the inventory count and had not y had been made on the retailer's books for several items returned to