Helgeson Company has identified the following items to include or exclude when it takes its physical inventory. Indicate whether each item should be included or excluded.
(a) Goods shipped on consignment by Helgeson to another company
(b) Goods in transit to Helgeson from a supplier, shipped FOB destination
(c) Goods sold to a customer but being held for delivery
(d) Goods from another company held on consignment by Helgeson
(e) Goods in transit to a customer, shipped FOB shipping point