At year-end, Barr Co. had shipped $13,200 of merchandise FOB destination to Lee Co. Which company should include the $13,200 of merchandise in transit as part of its year-end inventory? 2. Parris Company has shipped $20,700 of goods to Harlow Co., and Harlow Co. 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?