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Botit, Inc., purchased $10,000 of merchandise that was shipped on December 30, FOB destination. The goods arrived on January 5. Given Botit's yearend is December

Botit, Inc., purchased $10,000 of merchandise that was shipped on December 30, FOB destination. The goods arrived on January 5. Given Botit's yearend is December 31, should Botit include or exclude this purchase from its inventory?

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