a . The inventory is reported separately on the consignor ' s balance sheet .
b . The inventory is combined with other inventory on the consignor ' s balance sheet .
c . The inventory is reported separately on the consignee ' s balance sheet .
d . The inventory is combined with other inventory on the consignee ' s balance sheet .
27 . Where should goods in transit that were recently purchased f . o . b . destination be included on the balance sheet ?