Business Decision: In or Out? You are the accounting manager of Kleen and Green Janitorial Supply, Inc. of Chicago. One of your junior accountants is working on the December 31 year-end inventory figures and has asked for your help in determining which of several transactions belong in the ending inventory From the following inventory scenarios, decide which should be included in the year-end inventory and which should not. Kleen and Green Janitorial Supply, Inc. (Chicago) is the shipper in each of the below scenarios.

A) An order for a floor buffer and three different floor conditioning attachments shipped on December 31, FOB Chicago, and is expected to arrive on January 4.

B) An order for six drums of floor wax and four drums of wax stripper was shipped to a Detroit customer on December 31, FOB Detroit, and should arrive on January 2. C) An order for 5 foot-operated mop buckets and 12 rag mops will be shipped on January 3.

D) A floor cleaning machine was returned on December 28 for warranty repair and is scheduled to be return shipped on January 6.

E) Two cases of window wipes were shipped on December 30 FOB Destination and are due to arrive on January 5.

F) A carton of 12 one-gallon bottles of window washing solution and 8 boxes of streak-free window washing cloths were ordered on December 30 and are due to be shipped on January 3.

Please answer A-F on whether or not these items should be included in inventory.