Company S shipped goods costing $12000 to Company T on consignment. The sales agreement states that Company T has 90 days to either sell the goods and pay Company S $18000 for them or to return the goods to Company S. Make a journal entries necessary on the books of Company S to record (1) the original shipment of the goods to Company T and (2) the expiration of the 90-day period without the goods being returned by Company T. Company S uses a perpetual inventory system