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A shipment of inventory costing $2,875 was received on January 2, 2022. It had been shipped by the seller on December 30, FOB shipping point.

A shipment of inventory costing $2,875 was received on January 2, 2022. It had been shipped by the seller on December 30, FOB shipping point. Freight charges are $310. These items were not included in the inventory count.

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