XYZ Manufacturing ("XYZ") has a December 31, 2020 year-end. Goods were in transit from a vendor to XYZ on December 31, 2020. The invoice cost was $100,000, and the goods were shipped f.o.b. shipping point on December 29, 2020. At December 31, 2020, what adjustment(s), if any, should be made to XYZ's books? Increase inventory by $100,000. Increase both inventory and accounts payable by $100,000. Increase both cost of goods sold and accounts payable by $100,000. No adjustment(s) are needed