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? Goods in transit to Reeves, FOB destination. O Goods that Reeves is holding in inventory on March 31 for which the related Accounts Payable is 15 days past due. O Goods that Reeves is holding on consignment for Parker Company O Goods in transit that Reeves has sold to Smith Company, FOB shipping point