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 317 Sales of $30,000 (cost $18,000) were made on the website during the last week of December and shipped the following January DR: Uneared revenue 30,000 CR: Sales 30,000 DR. Sales 30,000, CR: Uneamed revenue 30,000 DR: Unearned revenue 12,000 CR Sales 12,000 No adjustment necessary DR Accounts receivable 12.000 CR Sales 12,000