2) a. Distinguish between FOB Destination and FOB Shipping point. Who pays, who owns the goods in transit, and what account is debited for delivery cost? b. Goods costing $1,000 are purchased on account on January 1 with credit terms of 3/10,n30. On January 3, a $100 credit memo is received from the supplier for damaged goods. Give the journal entry on January 9 to record payment of the balance due within the discount period