3. Blosser Company's goods in transit at December 31 include: Which items should be included in Blosser's inventory at December 31?
(A) (2) and (3)
(B) (1) and (4)
(C) (1) and (3)
(D) (2) and (4)

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統計： A(1), B(1), C(2), D(0), E(0) #1353149