Hello, need help with this question 
Helgeson Company has identified the following items for possible inclusion when taking a physical inventory. Indicate whether each item should be included or excluded from the inventory and why.
1. Goods shipped on consignment by Helgeson to another company.
2. Goods in transit from supplier, shipped FOB destination.
3. Goods sold but being held for customer pickup.
4. Goods held on consignment from another company.
5. Goods in transit to a customer, shipped FOB destination.
Helgeson Company has identified the following items for possible inclusion when taking a physical inventory. Indicate whether each item should be included or excluded from the inventory and why.
1. Goods shipped on consignment by Helgeson to another company.
2. Goods in transit from supplier, shipped FOB destination.
3. Goods sold but being held for customer pickup.
4. Goods held on consignment from another company.
5. Goods in transit to a customer, shipped FOB destination.