Johnson's Motor Sports entered into a sales contract agreeing to deliver a motorcycle to Smithford, who lived two thousand miles away in a different state, for the price of $2,893. Smithford paid the full price for the motorcycle and immediately had it insured and registered in his name. However, before it was delivered to Smithford, the motorcycle was stolen from Johnson's Motor Sports. Based upon the facts as presented, who must suffer the loss, Johnson't Motor Sports or Smithford? Why?