1. At year-end, Barr Co. had shipped $12,500 of merchandise FOB destination to Lee Co. Which company should include the $12,500 of merchandise in transit as part of its year-end inventory? Barr Co. Lee Co. 2. Parris Company has shipped $20,000 of goods to Harlow Co., and Harlow Co. has arranged to sell the goods for Parris. a. Identify the consignor. Parris Co. Harlow Co. b. Identify the consignee. O Parris Co. Harlow Co. c. Which company should include any unsold goods as part of its inventory? Harlow Co. O Parris Co