As part of your audit of receivables of Camero Merchandising, you performed a cut-off test of sales. Results of the cut-off test revealed the following: (FOBSP = FOB Shipping point; FOBD = FOB Destination; STC = Shipped to Consignee)

Recorded as Sales in December 2016 Selling Shipment Received by Price Cost Terms Date customers 18,000 16,500 FOBSP 12/26/2016 12/29/2016 12,500 10,200 FOBD 12/26/2016 12/29/2016 8,680 7,240 FOBD 12/28/2016 1/02/2017 14,200 12,500 STC 12/29/2016 1/02/2017 9,000 7,500 FOBSP 12/30/2016 1/02/2017 10,000 7,750 FOBD 12/31/2016 1/03/2017 7,800 6,100 FOBSP 12/31/2016 1/02/2017 14,000 12,000 STC 12/31/2016 1/02/2017Recorded Sales in January 2017 Selling Shipment Received by price Cost Terms Date customers 21,000 18,200 FOBSP 12/31/2016 1/03/2017 10,500 8,800 FOBD 12/31/2016 1/03/2017 4,500 3,200 FOBD 1/02/2017 1/03/2017 6,500 5,000 FOBSP 1/02/2017 1/05/2017