Ritz Company agreed to purchase certain inventory items from Hostess Corporation. Hostess shipped the goods F.O.B. destination. On December 31, Ritz's accounting year-end, Ritz was aware that the goods had been shipped and would be received any day. a. Ritz should include the goods in its inventory calculated on December 31 b. Ritz should not include the goods in its inventory calculated on December 31, but should include the related payable on its balance sheet at December 31 c. Ritz should not include the goods in its inventory calculated on December 31, and should not include the related payable on its balance sheet at December 31