1. If a Chicago-based company ships goods on September 30 to a customer in Hawail with sales terms FOD destination, does the Chicago-based company include the inventory or the sale in its September financial statements? ( 2 points available) 2. Why is a physical count of inventory necessary in a periodic inventory systems? Why is it still necessary in a perpetual system? ( 2 points available) 3. What is the difference between FOB shipping point and FOB destination? How do these terms relate to the revenue principle? ( 3 points available)