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Merchandise shipped FOB destination on the last day of the current reporting year and delivered on the second day of the next reporting year should

Merchandise shipped FOB destination on the last day of the current reporting year and delivered on the second day of the next reporting year should be included in

the inventory balance of the seller.

the inventory balance of the buyer.

neither the inventory balance of the buyer or the seller.

both the inventory balance of the buyer and the seller.

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