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On December 29, 2021 Seller, Inc. ships goods worth $15,000 FOB Shipping Point to Buyer Corp. The goods arrive at the warehouse of Buyer Corp

On December 29, 2021 Seller, Inc. ships goods worth $15,000 FOB Shipping Point to
Buyer Corp. The goods arrive at the warehouse of Buyer Corp on January 6, 2022.
On what date will Buyer Corp recognize the purchase of goods?

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