Splish Brothers Company identifies the following items for possible inclusion in the physical inventory. Indicate whether each item should be included or excluded from the inventory taking. a. 1,044 units of inventory shipped on consignment by Splish Brothers to another company. b. 3,480 units of inventory in transit from a supplier shipped FOB destination. C. 1,392 units of inventory sold but being held for customer pickup. d. 580 units of inventory held on consignment from another company. A