For each independent situation below, indicate whether the seller or the buyer would own the goods on December 31. Date of Sale Dec. 26. Date of Delivery Jan. 5. Shipping terms FOB shipping point A. Buyer Date of sale Dec 24, Date of Delivery Dec: 29, Shipping terms FOB destination a. Seller Date of Sale Dec.27. Date of Delivery Jan.2, shipping terms FOB destination Date of Sale Dec 23 Date of Dolvery Dec 30. Shipping terms FOB shipping point