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 purchased with terms F.O.B. shipping point that were received after year end.
C) Goods sold F.O.B. shipping point that were shipped two weeks before year end.
D) Goods returned for credit, with terms F.O.B. destination point, received two days after year end.