Which of the following statements is correct concerning goods in transit?

		Goods in transit are not included in either the purchaser or sellers inventory count.
		Goods in transit that are being shipped FOB shipping point should be included in the sellers inventory count.
		Goods in transit that are being shipped FOB destination should be included in the buyers inventory count.
		Goods in transit that are being shipped FOB destination should be included in the sellers inventory count.
		None of the above