Kryoton 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?