Fetherston Company's Goods in Transit at December 31 Include: Sales $\quad$

Fetherston Company's goods in transit at December 31 include: sales made $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ purchases made
(1) FOB destination $\quad$$\quad$$\quad$ (3) FOB destination
(2) FOB shipping point $\quad$$\quad$ (4) FOB shipping point Which items should be included in Fetherston's inventory at December 31?

A) (2) and (3)
B) (1) and (4)
C) (1) and (3)
D) (2) and (4)