Goods in transit are recorded as closing inventory of the buyer when O a. When the goods are received by the buyer O b. The order for the goods are placed with the seller Oc The goods are purchased on FOB destination Port terms and the goods are put on the ship O d. The goods are purchased on FOB Shipping Port terms and the goods are put on the ship To record uncollectible under the direct write off method the entry is O a. Uncollectible Accounts Expense Dr. and Allowance for Doubtful Accounts Cr. O b. Allowance for Doubtful Accounts Dr. and Uncollectible Accounts Expense Cr. Oc Uncollectible Accounts Expense Dr. and Accounts Receivable Cr. O d. Accounts Receivable Dr. and Uncollectible Accounts Expense Cr