Assuming that each of the amounts is material, state whether the merchandise should be included in the client's inventory, and give your reason for your decision on each item. below relate to the Raw Materials inventory account, which is debited for materials purchased and credited for materials requisitioned for use. 1. An invoice for $8,100, terms f.o.b. destination, was received and entered January 2, 2025. The receiving report shows that the materials were received December 28,2024. 2. Materials costing $28,000, shipped f.o.b. destination, were not entered by December 31, 2024, "because they were in a railroad car on the company's siding on that date and had not been unloaded." 2025. 5. Materials costing $19,800 were received December 30,2024 , but no entry was made for them because "they were ordered with a specified delivery of no earlier than January 10,2025." Assuming that each of the amounts is material, state whether the merchandise should be included in the client's inventory, and give your reason for your decision on each item. below relate to the Raw Materials inventory account, which is debited for materials purchased and credited for materials requisitioned for use. 1. An invoice for $8,100, terms f.o.b. destination, was received and entered January 2, 2025. The receiving report shows that the materials were received December 28,2024. 2. Materials costing $28,000, shipped f.o.b. destination, were not entered by December 31, 2024, "because they were in a railroad car on the company's siding on that date and had not been unloaded." 2025. 5. Materials costing $19,800 were received December 30,2024 , but no entry was made for them because "they were ordered with a specified delivery of no earlier than January 10,2025