You asked your intern, Phil Harmonic to help you determine your ending inventory at Richardson Corporation as of December 31. He took an initial attempt at it, but came back with questions. For each of the following scenarios in column (A) tell Phil whether he should have included the item into the ending inventory amount by denoting Include or Not Included in column B. Scenario (A) Include or Not Included (B) 2.Shipped goods to a customer, FOB destination, on December 29 and are still in transit. 3.Purchased goods from Smith company, terms were FOB Shipping Point but won't be received until Jan 2