Move internal modules to “internal” folder.

.internal/arrayIncludesWith.js

@@ -0,0 +1,22 @@
+/**
+ * This function is like `arrayIncludes` except that it accepts a comparator.
+ *
+ * @private
+ * @param {Array} [array] The array to inspect.
+ * @param {*} target The value to search for.
+ * @param {Function} comparator The comparator invoked per element.
+ * @returns {boolean} Returns `true` if `target` is found, else `false`.
+ */
+function arrayIncludesWith(array, value, comparator) {
+  let index = -1;
+  const length = array == null ? 0 : array.length;
+
+  while (++index < length) {
+    if (comparator(value, array[index])) {
+      return true;
+    }
+  }
+  return false;
+}
+
+export default arrayIncludesWith;