Select the best response for the blank spaces. While merchandise purchased FOB destination is being transported, the goods are included in the inventory of _______________ as _______________________: Select one:

a. both companies; both pay for freight costs.

b. the buyer; that company pays for the freight costs.

c. the buyer; that company has ownership of the merchandise.

d. the seller; that company has ownership of the merchandise.

e. the seller; that company pays for the freight costs.