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Question - Joca Co. purchased goods with an invoice price of 100,000 on account from Nap Co. on Dec. 27, 2x21. Nap shipped the goods on Dec. 31, 20x1 and Joca received the shipment on Jan. 2, 20x2. The related shipping costs were 10,000. Joca settled the account on Jan. 5, 20x2.
Requirement - Using the periodic inventory system, provide the entries in Joca's books under each of the following sale terms:
A) FOB Shipping point, Freight Collect;
B) FOB destination, Freight prepaid;
C) FOB shipping point, Freight prepaid
D) FOB destination, freight collect
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