Identify items in inventory.E$6\mathrm{.}1($LO $1)$ K Sam's Surplus Supply had the following inventory situations to consider at January $31,$ its year end:$1.$ Goods held on consignment for MailBoxes Etc. since December $222.$ Goods that are still in transit and were shipped to a customer, FOB destination, on January $283.$ Goods that are still in transit and were purchased from a supplier, FOB destination, on January $254.$ Goods that are still in transit and were purchased from a supplier, FOB shipping point, on January $295.$ Freight costs due on goods in transit from item $4$ above$6.$ Freight costs due on goods in transit from item $2$ aboveInstructionsWhich of the above items should Sam's Surplus Supply include in its inventory? Provide an explanation.