On December 23, 20182018, RobertsonRobertson Sports Manufacturing sells a truckload of merchandise to the Sports WorldSports World store in ToledoToledo, Ohio. The terms of the sale are FOB destination. The truck runs into bad weather on the way to ToledoToledo and doesn't arrive until January 2, 20192019. RobertsonRobertson's invoice totals $ 170 comma 000$170,000. The company's year-end is December 31. What amount should RobertsonRobertson reflect in its 20182018 income statement for this sale?
