X Company purchased equipment on March 30th. The equipment was shipped from the supplier F.O.B. Destination and arrived on April 2nd. X closes its books at the end of each month. X Company should record the equipment in its inventory: 1. In the month of March. 2. In the month of April. 3. Half of the equipment in March, half in April. 4. Cannot be determined from the information given. O 1 O N 2 o O O 3 0 4