$10.($LO $5)$ In an evaluated receipts settlement system, an advance shipping notice is:

$$

a$)$ an electronic contract outlining the general terms for ordering, shipping, and paying for goods.

b$)$ similar to a sales order and indicates the goods to be shipped, prices, and other information $($e$.$g$.,$ freight costs or taxes$)$ and the sales transaction.

c$)$ equivalent to a bill of lading.