1. At year-end, Barr Company had shipped $14,200 of merchandise FOB destination to Lee Company. Which company should include the $14,200 of merchandise in transit as part of its year-end inventory? 2. Parris Company has shipped $21,700 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? Complete this question by entering your answers in the tabs below. At year-end, Barr Company had shipped $14,200 of merchandise FOB destination to Lee Company. Which company should include the $14,200 of merchandise in transit as part of its year-end inventory