Which of the following items would be included in inventories?

Unsold goods waiting to be purchased are included in inventories because inventory represents the stock of goods that a company has on hand for sale to customers. This category encompasses products that have been manufactured or procured but have not yet been sold. Inventories are crucial in determining the overall health of a business, as they impact calculations related to sales, production, and future cash flows.

The other options pertain to different aspects of a business's financial operations. Salaries of employees are considered operating expenses and are not tied to the tangible goods available for sale. Funds available for investment refer to liquid assets that can be allocated for growth or operational improvements, but they do not fall under the definition of inventory. Management expenses relate to the costs incurred in running the company, which also do not involve the physical goods meant for sale. Therefore, only unsold goods directly represent what is accounted for in inventory on a balance sheet.