c) Included in the inventory count were goods with a cost of $11,000, which were waiting to be picked up by the freight company for delivery to a customer. The terms were 1/10 net 30, FOB shipping. The goods had been invoiced to the customer on December 31, 2018 at $14,000. Sales Cost of Goods Sold Net Income Retained Earnings Account Account Receivable Payable Ending Inventory d) An invoice from a supplier for $6,000 was received and entered into the accounts payable system on December 31, 2018. The terms of the invoice were 2/10 n30, FOB destination, and the goods were not received until January 2, 2019. The goods were not included with the inventory count. Sales Cost of Goods Sold Net Income Retained Earnings Account Receivable Account Payable Ending Inventory