Which of the following items should be included in inventory?
a. Goods held by our agents for us
b. Goods out on consignment
c. Goods held by us but awaiting return to vendor because the goods do not meet our criteria
d. Goods returned to us from buyer without explanation
e. Goods held by us for sale on commission
f. Goods sold under conditional resale agreements, where we have agreed to repurchase the items that our customer does not resell, and reimburse the customer for carrying costs incurred
g. Merchandise at a convention for display purposes
h. Merchandise at our branch for sale