Blosser Company's Goods in Transit at December 31 Include Which Items Should Be Included in Blosser's Inventory at December

Multiple Choice

Blosser Company's goods in transit at December 31 include:
$\begin{array} { l } \text {sales made } & \text { purchases made} \\ \text {(1) FOB destination } & \text {(3) FOB destination } \\ \text { (2) FOB shipping point} & \text {(4) FOB shipping point } \\\end{array}$
Which items should be included in Blosser's inventory at December 31 ?

A) (2) and (3)
B) (1) and (4)
C) (1) and (3)
D) $( 2 )$ and (4)