ABC Company uses a perpetual inventory system. The transactions below relate to the Raw Materials inventory account 1. An invoice for $ 2.400, terms f.o.b. shipping point, was received and entered December 30, 2019. The receiving report shows that the materials were received January 4, 2020, and the bill of lading shows that they were shipped January 2, 2020. 2. Materials costing $15,000, shipped f.o.b. destination, were not entered by December 31, 2020," because they were in a railroad car on the company's siding on that date and had not been unloaded." Instructions: Prepare correcting general journal entries required at December 31, 2020, assuming that the books have not been closed