Alpha purchased inventory for $4,000 from Beta (the vendor) with terms of FOB destination. And Alpha sold other merchandise to Gamma (the customer) for $7,000 with terms FOB shipping point. Which of these transactions would result in these items being counted (included) in Alphas ending inventory if the purchased inventory has not been received by Alpha from Beta (the vendor), and if the other merchandise has left Alphas factory and is on its way to Gamma (the customer), but has not yet been received?

Group of answer choices

The purchase.

The sale.

The correct answer is not listed.

Not the sale and the purchase.

Both the sale and the purchase.