On a Particular Date, Which of the Following Should Be

Multiple Choice

On a particular date, which of the following should be included in a company's inventory?

A) Goods in the company's warehouse which have been received from another company for sale on consignment
B) Goods sold through a sales contract the terms of which have been completed, but the goods are being held for the customer to call for at his convenience
C) Goods purchased and in transit f.o.b. destination
D) Goods held for sale in the possession of an agent of the company