Barbaras Brownies produces different varieties of brownies that she sells to grocery, candy, and gift shops. These sales are made with the terms FOB shipping point, and she generally ships the brownies on the same day that the order is received or on the next day if necessary. The companys fiscal year end is December 31. During the last week of December Barbara takes a look at her financial reports before deciding when to ship orders received that week. If sales and profits for the month and year have been good, she may delay shipments until early January. If sales and profits have been poor, she will deliver all that she can in December. 1. With terms of FOB shipping point, when does Barbara record a sale? 2. Do you think it is ethical for Barbara to delay recording sales until the next year? Why or why not? 3. As a small business owner, what other considerations should Barbara consider when deciding whether or not to delay shipments?