Tri-State Corporation Ordered Materials from Down-State Manufacturing on October 1,2006

Multiple Choice

Tri-State Corporation ordered materials from Down-State Manufacturing on October 1,2006.Down-State shipped the materials by rail on October 5 and the railroad notified Tri-State on October 12,that the goods had arrived.Tri-State picked up the materials on October 13.The terms of the sale are FOB shipping point.On what date should Tri-State consider this a purchase?

A) October 1
B) October 5
C) October 12
D) October 13