On December23, 2018, Silverman Sports Manufacturing sells a truckload of merchandise to the BaseballWorld store in Cincinnati, Ohio. The terms of the sale are FOB destination. The truck runs intobad weather on the way to Cincinnati and doesn’t arrive until January 2, 2019. Silverman’sinvoice totals $160,000. The company’s year-end is December 31. What amount shouldSilverman reflect in its 2018 income statement for this sale?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On December
23, 2018, Silverman Sports Manufacturing sells a truckload of merchandise to the Baseball
World store in Cincinnati, Ohio. The terms of the sale are FOB destination. The truck runs into
bad weather on the way to Cincinnati and doesn’t arrive until January 2, 2019. Silverman’s
invoice totals $160,000. The company’s year-end is December 31. What amount should
Silverman reflect in its 2018 income statement for this sale?

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