1 point Payment was received, but goods were not shipped by year end. What, if any, adjustment should be made to correct sales at December 31? Sales of $30,000 (cost $18,000) were made on the website during the last week of December and shipped the following January. DR: Unearned revenue 30,000; CR: Sales 30,000 O DR: Sales 30,000; CR: Unearned revenue 30,000 O DR: Unearned revenue 12,000 CR Sales 12,000 O No adjustment necessary O DR: Accounts receivable 12,000; CR: Sales 12,000