Type "E" in the yellow space if the item should be excluded from our ending inventory on December 31, or "i" if it should be included. Inventory items were sent to us December 26, FOB destination, and arrived January 4. Inventory items were sent to us December 26, FOB shipping point, and arrived January 4. Inventory items were sent to us December 22, FOB destination, and arrived December 31. We shipped inventory to a customer December 20, FOB shipping point. It was delivered to our customer January 2. We shipped inventory to a customer December 20, FOB shipping point. It was delivered to our customer December 29. We shipped inventory to a customer December 20, FOB destination. It was delivered to our customer January 2