Heathroton Company's Goods in Transit at December 31 Include Which Items Should Be Included in Fetherston's Inventory at December

Heathroton Company's goods in transit at December 31 include: $\begin{array}{lrr} \underline{ \text { sales made } } & \underline{\text { purchases made } } \\ \text { (1) FOB destination } &\text { (3) FOB destination } \\ \text { (2) FOB shipping point } &\text { (4) FOB shipping point } \end{array}$

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)