The following should be excluded from inventory as of 12/31/20 a. Goods shipped to us on 12/30/20 FOB Shipment (2 week delivery) b. Goods shipped to us on 12/30/20 FOB Destination (2 week delivery) c. Items provided to WalMart, held as of 12/31/20 on consignment d. Items that were sold on 1/1/2021