5. On November 1, Bonita Blankets sold goods and accepted a note of $48,000, six-month, with annual interest rate of 10% from the customer. The December 31 adjusting entry should be: 6. Which of the following should not be included in inventory? a. Product was shipped to a customer, FOB destination, and has not received by the customer. b. Purchases have been ordered and received, but no invoice has arrived. c. Product was shipped to a customer, FOB shipping point, and has not received by the customer. d. Product was shipped to a department store as a consignment 7. Which one of the following costs should be included in the cost of a manufactured inventory? a. Office supplies used b. Depreciation for headquarter office building c. Salaries of supervisors of the manufacturing plant d. Freight-out costs