On September 1, 2019, A sold to B 50 heads of cattle for P150, 000.

00 and 60 heads
of carabao for the same price, the cattle to loaded in Davao City on December 1,
2019. On the SS “Argus” and delivered upon her arrival in Manila 5 days later while
the carabao were loaded in the same city and shipped on December 15 and delivered
likewise to B upon her arrival in Manila 5 days later.  Because of the breakdown of
his cargo truck, A was able to ship the cattle and the carabaos only on December
15.