$1.$ At year$-$end, Barr Company had shipped $$14,400$ of merchandise FOB destination to Lee Company. Which company should include the $$14,400$ of merchandise in transit as part of its year$-$end inventory?

$2.$ Parris Company has shipped $$21,900$ 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?