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 of the following questions:
A) If the luggage was shipped F.O.B. destination, who will pay the freight costs?

B) If the luggage was shipped F.O.B. destination, when should Buyer Compary record the purchese?

C) If the luggage was shipped F.O.B. shipping point, who will pay the freight costs?

D) If the luggage was shpped F.O.B. shipping point, when should Buyer Company recard the purchase?

E) Under what shipping terms would Buyer Company include the luggage as part of inventory on its January 31 st balance sheet?