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Sandra owns and operates an auto parts store as a sole proprietorship. Which of the following should be included in her inventory? a) Freight-out (delivery

Sandra owns and operates an auto parts store as a sole proprietorship. Which of the following should be included in her inventory?

a) Freight-out (delivery charges)

b) Goods consigned to Sandra for sale

c) Annual rental payment for storing the inventory

d) Goods purchased by Sandra for sale

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