1. On 9/20/22, Manhattan Trading shipped goods costing $200,000 to Queens Appliances Store on consignment. The sales agreement states that Queens Appliances Store has 60 days to either sell the goods or pay Manhattan Trading $300,000 for them or return the goods. Manhattan Trading uses the perpetual inventory system. Required A. Original shipment of the goods to Queens Appliances store. B. Expiration of the 60-day period without the goods being returned by Queens Appliances Store.