Answer: Option A
Explanation: Consignment refers to a business arrangement under which an an individual or an entity sends its goods to some other entity ,acting as an agent, to sell their goods. The sender is called the consignor and that agent acting on behalf is the consignee.
The profit from the sale goes to the consignor while the consignee gets other benefits like commission.
Thus, the goods actually belongs to the consignor therefore the inventory of those goods will be shown in the consignors balance sheet.
