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

Multiple Choice

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

A) Goods purchased with terms F.O.B. destination point that were received at year end.
B) Goods purchased with terms F.O.B. shipping point that were received at year end.
C) Goods purchased with terms F.O.B. destination point that were received after year end.
D) Goods purchased F.O.B. shipping point that were lost in shipment.