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13. On January 25 th , Wall purchased goods from Gates with cash. Gates shipped the goods FOB destination on January 30 th , and

13. On January 25th, Wall purchased goods from Gates with cash. Gates shipped the goods FOB destination on January 30th, and Wall received the goods on February 2nd. Which of the following best describes when Gates should recognize revenue from the sale?

January 25th.

February 2nd.

January 30th.

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