You are in charge of the year-end inventory count for OMG Luggage's December 31, 2020 year-end. OMG Luggage is known for its crazy luggage colours and designs. Assume the company uses a perpetual inventory system. Determine whether to include or exclude the following items. a. On December 25, 2020, OMG Luggage purchased neon green luggage, FOB shipping from Baggage Co. The order had a purchase price of $2,500, shipping charges of $400, import duties of $300, and shipping insurance of $133. The products have not yet arrived at OMG Luggage, but Baggage Co. confirmed that the company shipped the order on December 27, 2020. b. On December 31, 2020, OMG Luggage shipped leopard print luggage to a customer for a retail price of $777. This luggage had a cost of $500 and was shipped FOB destination. The shipping charges of $55 were paid by the appropriate party. Assume the products are delivered to the customer in the first week of January. c. During the year, OMG luggage shipped inventory with a cost of $5,000 to a retailer on consignment. On December 31, 2020. the consignment store had sold $3,000 of the inventory and had paid OMG Luggage for the inventory sold. d. On December 30, 2020. OMG Luggage sold yellow luggage to a customer with a price of $2.222 and a cost of $1,111. The customer paid for the luggage and arranged to pick up the inventory in person on January 4, 2021. As the inventory was still at the warehouse on December 31, 2020, the staff included this inventory in the final inventory listing. & C d