23. A $1,000 shipment of inventory goes out FOB Shipping Point at the same time a $2,000 shipment goes out FOB Destination. Both shipments leave the seller's shipping docks on December 27, 1988 and arrive at the business receiving docks on January 5, 1989. Also, on December 27, 1988 a $3,000 shipment of Inventory leaves the business for a customer FOB Destination and arrives on January 5 1989. X: include the $2,000 inbound shipment of inventory in the 1998 balance sheet Y: include the $3,000 shipment of inventory in the 1988 balance sheet A: X B: Y C: both X and Y D: neither X nor Y