The company received an order on december 29 that was boxed and was sitting on the load- ing dock awaiting pick-up on december 31. the shipper picked up the goods on january 1 and delivered them on january 6. the shipping terms were fob shipping point. the goods had a seallinpg aprigce of $40p,00d0 afnd a ecosnt ohf $a30,n000
c. tehergoods were not included in the count because they were sitting on the dock.