Mateo Inc. had the following inventory situations to consider at January 31, its year-end.
| (a) |
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Goods held on consignment for Schrader Corp. since December 12. |
| (b) |
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Goods shipped on consignment to Lyman Holdings Inc. on January 5. |
| (c) |
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Goods shipped to a customer, FOB destination, on January 29 that are still in transit. |
| (d) |
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Goods shipped to a customer, FOB shipping point, on January 29 that are still in transit. |
| (e) |
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Goods purchased FOB destination from a supplier on January 25, that are still in transit. |
| (f) |
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Goods purchased FOB shipping point from a supplier on January 25, that are still in transit. |
| (g) |
|
Office supplies on hand at January 31. |
If the item should not be included in inventory, state in what account, if any, it should have been recorded.