Does the computer company suffer the loss or do you?

By telephone you purchase a computer from Dell Computers, Inc. located in Dallas, TX. You give the company your credit card number and a charge is placed on your card for the computer. The computer is shipped to you. While in transit, the computer is lost by the trucking company. Does the computer company suffer the loss or do you? What other information do you need to accurately answer this question? Fully explain why your reach your conclusion.