11. Near the end of 2007, Wilson Co. made the following purchases. The months involved in all cases are December 2007 and January 2008.

Amount	FOB	Date Goods Shipped	Date Invoice Mailed	Date Goods Rec'd	Date Invoice Rec'd
$1,575	Destination	12/29	1/2	1/5	1/4
2,430	Shipping Point	1/2	12/29	1/4	12/30
1,890	Shipping Point	12/28	1/2	1/3	1/4
2,700	Destination	12/29	12/27	1/2	12/28

What amount of the above purchases should be included in inventory at December 31, 2007?

a.	$1,575
b.	$1,890
c.	$4,320
d.	$4,575