On December 31 of the current year, Diamond Co. is determining whether the following goods in-transit should be included or excluded from the physical inventory count. What amount of goods in-transit, if any, should be included in the physical inventory count of Diamond Co. on December 31 of the current year? - A shipment in-transit to Diamond Co. for $24,000 was shipped f.o.b. destination from a vendor. The goods are expected to arrive on January 2 of next year. - A shipment in-transit from Diamond Co. for $9,600 was shipped f.o.b. destination to a customer. The merchandise is expected to arrive on January 3 of next year. Amount to include in inventory balance: $