Second Chance Clothing (SCC) obtains goods on consignment and through purchase and sells them to others. The following events occurred close to SCC's October 31 year-end.

_____ a. On November 2, SCC received goods on consignment from Apparel Corp.

_____ b. On October 31, SCC received goods on consignment from Apparel Corp.

_____ c. Goods in transit to SCC were shipped by Shoe, Inc., on October 31, FOB shipping point.

_____ d. Goods in transit to SCC were shipped by Shoe, Inc., on October 31, FOB destination.

Required:

Indicate (Yes or No) whether SCC should include each item in its inventory balance at October 31.