ryoton Corporation shipped goods to a customer f$.$o$.$b$.$ destination on December $29,2024.$ The goods arrived at the customer$$s location in January. In addition, one of Kryoton$$s major suppliers shipped goods to Kryoton f$.$o$.$b$.$ shipping point on December $30.$ The inventory arrived at Kryoton$$s location in January.

Which shipments should be included in Kryoton$$s December $31$ inventory?