Merchandise on hand had been sold earlier in the year but had been returned by customers for various warranty repairs. (a) Me (b) Ha (c) mpton Co. sent merchandise on a consignment basis on December 31 just prior to the physical count. On December 22, Hampton Co. ordered merchandise on FOB destination terms. The merchandise was shipped by the supplier on December 30 but had not been received by December 31 (d) On December 27, Hampton Co. ordered merchandise on FOB shipping point terms. The (e) Merchandise sold FOB shipping point on December 31 was picked up by the freight (t) Merchandise shipped to a customer FOB destination was picked up by the freight company Indicate which items should be added to ( yes) and which items should not be added to merchandise was shipped on December 29 but had not been received by December 31 company just before closing on December 31. on December 28 but had not arrived at its destination as of December 31. ( no) the December 31 inventory count.