If a company has goods in transit at the end of the year that were shipped FOB shipping point, how should these goods be accounted for on the company's books at the end of the year? a. Half of the value of the goods in transit should be included in the inventory value at the end of the year. b. The goods should be included in the inventory value at the end of the year. c. The goods should be considered held for sale on consignment at the end of the year. d. The goods should be excluded from the inventory value at the end of the year