DeeDee Decor uses the FIFO Inventory Method in valuing inventory. The inventory balance of $180,000 was based on a physical count at 12/31/2016. Based on your analysis, you have noted that $3,250 of lighting that belonged to Great Lighting Company was included in the account. You also note that goods shipped to a vendor were in transit vendor on December 31, 2016. The cost of the inventory was $12,000 and the goods were shipped f.o.b. destination on December 29, 2016. What is the adjusting journal entry?