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I need help interpreting the following word problem. It is because I need to make the correct adjusting journal entry in a general journal. A

I need help interpreting the following word problem. It is because I need to make the correct adjusting journal entry in a general journal.

A supplier shipped $3,000 of ingredients on 12/29/17. Peyton receives an invoice for $3,175 for the goods and freight of $175, all dated 12/29/17. Goods were shipped FOB suppliers warehouse.

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