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01/21: Beacon ships 100 bd. ft. of Purple Heart to the Cool Construction Co. a new account. Beacon invoices Cool $1,019.40 for the purchase, which

01/21: Beacon ships 100 bd. ft. of Purple Heart to the Cool Construction Co. a new account. Beacon invoices Cool $1,019.40 for the purchase, which includes $1,000 for the lumber and $19.40 for a UPS charge that Beacon pays at the time of the order is picked up at its warehouse.
can you guys journalize this in a balance sheet ?

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