o ato deaiers. Company policy requires that a prenumbered shipping document be issued for each sale. At the time of pickup or shipment the shpon August 31, 2013, was recorded on document 1683 Shipments are biled in the order that the billing clerk recelu shipping documents are iled on sales invoices as follows (Okto con to vew list of sales mooes on which the shipping documents were biled ) O A. A shipment should be recorded as a sale when the payment for the merchandise has beeb receved by the seller . Ashipment should be recorded as a sale when the merchandise isshpped O C. A shipment shoulid be recorded as a sale when the merchandise is received by the purchaser O D. A shipment should be recorded as a sale when the risks of ownership transfer to the buyer and collectability is reasonably assured