6. In terms of FOB destination: 1. The ownership of the goods passes to the seller. The ownerhip of the goods passes to the buyt. The ownership of the goods passes to the public carrier. The ownenhip of the goods remains with the seller. In double-entry accounting system: Debits must not equal creditu. b. Debits must exceed credits C Credits must exceed debiti. Die Tu L . 8. The basic accounting equation cannot be restated na: Anne-Liabilite-Owner: Equity 6. Atets - Owner's Equity Liabilities. Owner' Equity + Liabilities Assets d. Aneliability Owners Equity