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BE 8-3 Kelly Corporation shipped goods to a customer f.o.b. destination on December 29, 2021. The goods arrived at the customers location in January. In

BE 8-3

Kelly Corporation shipped goods to a customer f.o.b. destination on December 29, 2021. The goods arrived at the customers location in January. In addition, one of Kellys major suppliers shipped goods to Kelly f.o.b. shipping point on December 30. The merchandise arrived at Kellys location in January. Which shipments should be included in Kellys December 31 inventory?

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