Which Goods in Transit Would Not Be Recorded in the Seller's

Multiple Choice

Which goods in transit would not be recorded in the seller's inventory at year end?

A) Goods sold with terms F.O.B. destination point that were shipped at year end.
B) Goods sold with terms F.O.B. shipping point that were shipped one day before year end.
C) Goods sold F.O.B. destination point that remained on the shipping dock until one day after year end.
D) Goods sold F.O.B. shipping point that were shipped two days after year end.