Cullumber Company is concerned about the accuracy of its year-end inventory balance. Inventory shows a year-end balance of $327,400. Discussions with the compary accountant reveal the following- 1. Cullumber received goods costing $50,400 on January 2 that were shipped FOB destination on December 29 . The shipment was a rush order that was supposed to arrive on December 32 . This purchase was included in the ending inventory of $327.400. 2. Cultumber sold goods costing $42,400 to Cusa Company, FOB shipping point, on December 28 for $66,400, The goods are not expected to arrive at Cusa until January 12. The gosds were not included in the ptysical imventory because they were not in the warchouse. 3. The physical count of the inventory did not indude goods costing $90,400 that were shipped FOB destination to Cullumber on December 27 and werestill in transit at year-end. 4. - Cullumber received soods costing $28,400 on Ianiary 2. The goods were shipped FOo shipping point on December 26 by Noble Ca, The goods were not included in the physical count. 5. Cullumber sold goods costing $39,400 to Limerick Ca. for $56,400. The goods were shipped FOA destination on December 30. The goods were received by Limerick on January 8 and were not included in Cullumber's physical imventory. Using the perpetual inventory system, what correcting entry would have to be made for item 4? (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts)