Knowledge Check 01 Hales Inc. ships goods on December 30 to Osher Inc., who receives the goods on January 2. Both companies have December 31 year-ends. If the goods are shipped to.b. shipping point, which of the following statements is (are) correct? (Select all that apply.) Check All That Apply Hales will include the goods in its December 31 inventory Osher will include the goods in its December 31 inventory Hales will record the sale on December 30, Holes wil record the sale on January 2. Osher will record the purchase on December 30. Osher will record the purchase on January 2