Buyer Company Purchased a Large Shipment of Luggage from Seller

Buyer Company purchased a large shipment of luggage from Seller Company on credit near the end of its accounting period.Seller Company shipped the luggage in January and Buyer Company received the luggage in February.Assume that Buyer Company's accounting period ends on January 31st,while Seller Company's accounting period ends on May 31st.Answer each independent question:
A) If the luggage was shipped FOB destination, who will pay the freight costs?
B) If the luggage was shipped FOB destination, when should Buyer Company record the purchase?
C) If the luggage was shipped FOB shippingpoint, who will pay the freight costs?
D) If the luggage was shipped FOB shippingpoint, when should Buyer Compary record the purchase?
E) Under what shipping termswould Buyer Company include the luggage as part of irventory on its January 31 st balance sheet?