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Which of the following would be included in Latimer Company's sales in 2014? Goods shipped from a supplier in 2014 with terms of FOB shipping

Which of the following would be included in Latimer Company's sales in 2014?

Goods shipped from a supplier in 2014 with terms of FOB shipping point. Latimer received the goods in 2014.

Goods shipped to customers in 2014 with terms of FOB destination. The customer received the goods in 2015.

Goods shipped to customers in 2013 with terms of FOB destination. The customer received the goods in 2014.

Goods shipped to customers in 2013 with terms of FOB shipping point. The customer received the goods in 2014.

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