. at year-end, barr company had shipped $14,000 of merchandise fob destination to lee company. which company should include the $14,000 of merchandise in transit as part of its year-end inventory? 2. parris company has shipped $21,500 of goods to harlow company, and harlow company has arranged to sell the goods for parris. identify the consignor and the consignee. which company should include any unsold goods as part of its inventory?