36 . On whose books should the cost of the inventory appear at the December 31 , 2012 balance sheet date ?
a . Carne Corporation
b . Nolan Corporation
c . Norwalk Bank
d . Nolan Corporation , with Carne making appropriate note disclosure of the transaction
37 . Goods on consignment are
a . included in the consignee ' s inventory .
b . recorded in a Consignment Out account which is an inventory account .
c . recorded in a Consignment In account which is an inventory account .