How many units should be included in the year-end inventory of Entity D? 230 units in its warehouse, 15 of which are damaged and cannot be sold. 195 units shipped from a supplier to Entity D, terms F.O.B. shipping point, that are in transit. 45 units owned by Entity D but are out on consignment to a dealer in another state. A) 470 units B) 455 units C) 260 units D) 215 units.