Eagles Incorporated sells artificial turf to professional sports teams. The New Jersey Red Bulls, a professional Soccer Team orders turf for their new practice field. The two agree to the sale, stating that the payment will be due within 30 days after delivery and that the shipment terms will be F.O.B. Shipping Point. The Eagles contract with ABC Trucking company, a third party carrier, to ship the goods. While on the Interstate highway en route to the practice field, the truck carrying the turf is in an accident and the turf is destroyed. Who is responsible for the loss? Why?