Raceway Corporation manufactures miniature cars and racetracks for collectors and enthusiasts.

 Raceway placed an order for supplies from Delta Inc. on December 1. The sales staff at Delta informed Raceway that the supplies would not be available to ship out until December 22 and Raceway accepted this arrangement. 

The supplies actually shipped, FOB shipping point, on

8.6.2December 26 and arrived at Raceway’s receiving dock on January 

2. On which date should Raceway include the supplies in its inventory?

 1. December 1 2. December 22 3. December 26 4. January 2