Answer:
Goods (wine) ; Services (consultancy)
Explanation:
In business, The difference between goods and services lies on their physical form.
Goods are something of value that have a physical form. They can be Seen, touched, felt, and tasted. You can do all of this to wine.
Services on the other hand, are something of value that do not have a physical form. Services consists of actions or help that given to another people in order to make their life easier. This is why Consultancy,
