2. The Bockner Corporation shipped merchandise to the Laetner Corporation on Dec 28, 2013. Laetner received the shipment on Jan 4, 2014 December 31 is the end of the fiscal year for both companies. The merchandise was shipped f.o.b. shipping point a. Which company should record the inventory at the end of the year? (10 points) b. How would the accounting treatment of the merchandise been different if it had been shipped f.o.b. destination? (10 points)