Which Goods in Transit Would Be Recorded in Inventory at Year

Multiple Choice

Which goods in transit would be recorded in inventory at year end?

A) Goods purchased with terms F.O.B. destination point that were received after year end.
B) Goods sold with terms F.O.B. shipping point that were shipped before year end.
C) Goods purchased with terms F.O.B. shipping point that were received after year end.
D) Goods sold with terms F.O.B. destination point that were shipped before year end.