96./: ABC Co. has a December 31 year-end. On December 30, the company purchased $10,000 worth of inventory from a supplier. It was shipped that day FOB destination and arrived at ABC on January 3. Also on December 30, ABC sold $5,000 worth of inventory to a customer. It was shipped that day FOB destination and the customer received it on January 2. ABC's physical inventory in hand on December 31 is worth $50,000. What will be the effect of these transactions on ABC's inventory at December 31? A Inventory should increase by $5,000. B There will be no effect. C Inventory should increase by $15,000. D Inventory should increase by $10,000