33 . Goods in transit which are shipped f . o . b . destination should be
a . included in the inventory of the seller .
b . included in the inventory of the buyer .
c . included in the inventory of the shipping company .
d . none of these .
34 . Which of the following items should be included in a company ' s inventory at the balance sheet date ?
a . Goods in transit which were purchased f . o . b . destination .
b . Goods received from another company for sale on consignment .
c . Goods sold to a customer which are being held for the customer to call for at his or her convenience .