Giant-Mart Purchased a Large Shipment of Shoes from Primus,Inc

Essay

Giant-Mart purchased a large shipment of shoes from Primus,Inc.on credit near the end of its accounting period.Primus shipped the shoes in January and Giant-Mart received the shoes in February.Assume that Giant-Mart's accounting period ends on January 31,while Giant's accounting period ends on May 31.Answer each independent question in the set that follows.
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Required
Under what shipping terms would Giant-Mart include the shoes as part of inventory on its January 31 balance sheet?