During the current fiscal year, the following transactions took place for PRK Corporation. For each transaction, indicate whether the inventory should be included in PRK's inventory at the end of the year. (a) On December 31, the last day of the fiscal year, PRK shipped 2,000 units to one of its customers. The product had not yet been received by the end of the day. Terms were FOB shipping point. select an option (b) PRK shipped some product to a customer which was received on December 15. Terms of the sale called for payment on January 15. select an option (c) On November 12, PRK shipped some inventory to CHI Ltd. CHI was to sell the inventory on consignment for PRK. On December 31, 20% of the inventory was still at CHI's location. select an option (d) PRK's general manager instructed the shipping clerk to load a truck with product and drive it to an off-site location overnight so that the company could claim the product as sold during the fiscal year