Smart Company identifies the following items for possible inclusion in the taking of a physical inventory. 1. Goods shipped on consignment by Smart to another company. 2. Goods in transit from a supplier shipped FOB destination. 3. Goods sold but being held for customer pickup. 4. Goods held on consignment from another company. Indicate whether each item should be included or excluded from the inventory taking. (a) (Included) or (Excluded) (b) (Included) or (Excluded) (c) (Included) or (Excluded) (d) (Included) or (Excluded)