DEF Manufacturing ("DEF") has a December 31, 2020 year-end. Goods, with an invoice cost of $35,000, received from a vendor at 5:00 p.m. on December 31, 2020, were recorded on a receiving report dated January 2, 2021. The goods were not included in the physical count, but the invoice was included in accounts payabl. at December 31, 2020. At December 31, 2020, what adjustment(s) should be made to DEF's books? Increase inventory by $35,000 and increase accounts payable by $35,000. Increase inventory by $35,000 and decrease accounts payable by $35,000. Increase inventory by $35,000. Decrease accounts payable by $35,000