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.

Is Adjusting Journal Entry 1 or Adjusting Journal Entry 2 the accurate interpretation of the word problem above? How should I describe the explanation at the bottom of the General Journal?

Version 1 of Unadjusted and Adjusted Trial Balance

Version 2 of Unadjusted and Adjusted Trial Balance

Is Adjusting Journal Entry 1 or Adjusting Journal Entry 2 the accurate interpretation of the word problem above?

Credito 10 Debito $3,0000 $1750 $3,1750 lo Adjusting Journal-Entry:19 General Journala Dated Account Title & Explanation Post-Ref. Dec. 29, 2017 Baking Supplies (A+) Misc. Expense (E+) Accounts Payable (L+ 0 To record 70 Orf Adjusting Journal.Entry-2/ General Journala Dated Account Title & Explanation Post-Ref. Dec. 29, 2017 Baking Supplies (A+) Accounts Payable (L+ Credito 10 Debito $3,1750 $3,1750 To record ? 18 . Unadjusted Trial Balance Dr. Cr. $67,520.04 $68,519.91 Adjustments Dr. Cr. $1,000.00 $700.00 $3.000.00 $15.506,70 $1.238.07 S200.000 $200.00 S2.114.55 $2.114.55 $170.49 $14,000.00 $2,000,000 $1,606.44 $1,200.00 $1.000.000 $3,175.000 Account Title Cash Accounts Receivable Other Receivable - Insurance Baking Supplies Merchandise Inventory Consignment Inventory Prepaid Rent Prepaid Insurance Misc. Supplies Baking Equipment Accumulated Depreciation Customer Deposit Accounts Payable Wages Payable Interest Payable Notes Payable Common Stock Beginning Retained earnings Dividends Bakery Sales Merchandise Sales Cost of Goods Sold - Baked Cost of Goods Sold - Merchandise Rent Expense Wages Expense Miscellaneous Supplies Expense Business License Expense Misc. Expense $20.262.11 $3,383.28 $211.46 $5,000.00 $20,000.00 $50,144.84 Adjusted Trial Balance Dr. Cr. $68,520.04 $68,519.91 $700.00 $18,506.70 $1.038.07 $200.00 S2.114.55 S2.114.55 $170.49 $12,000.00 S406.44 $1.000.00 $23,437.11. $3,383.28 $211.46 $5.000.00 $20,000.00 $50,144.84 $105,000.00 $327,322.55 $1,205,64 $105,834.29 S859.77 $24,549.19 $10,670.72 $3,000.46 $2.045.77 $1,538.84 S105,000.00 S327.322.55 $1,205,64 S105.834.29 $859.77 $24,549.19 $10.670.72 $3,000.46 $2.045.77 $1,363.84 $175.00 Depreciation Expense Insurance Expense Advertising Expense Interest Expense Telephone Expense Gain/Loss on disposal of equipment TOTAL $677.86 $1.091.08 $1,549.74 $818.31 $490.98 S677.86 $1,091.08 $1,549.74 S818.31 $490.98 $100.00 $432,111.32 $432,111.32 $100.00 S6,375.00 S429,136.32 $429,136.32 S6,375.000 200.00 200.00 Consignment Inventory (WN 2) Prepaid Rent 2,114.55 2,114.55 Prepaid Insurance 2,114.55 2,114.55 Misc. Supplies 170.49 170.49 14,000.00 2,000.00 12,000.00 Baking Equipment (WN 4) 1,606.44 1,200.00 406.44 Accumulated Depreciation(WN 4) 3,000.00 3,000.00 Customer Deposit (WN 3) 20,262.11 3,175.00 23,437.11 Accounts Payable (WN 1) Wages Payable 3,383.28 3,383.28 Interest Payable 211.46 211.46 Notes Payable 5,000.00 5,000.00 Common Stock 20,000.00 20,000.00 50,144.84 50,144.84 Beginning Retained earnings Dividends 105,000.00 105,000.00 Bakery Sales 327,322.55 327,322.55 Merchandise Sales 1,205.64 1,205.64 105,834.29 105,834.29 Cost of Goods Sold - Baked 859.77 859.77 Cost of Goods Sold - Merchandise Rent Expense 24,549.19 25,549.19 Wages Expense 10,670.72 10,670.72 Misc. Supplies Expense 3,000.46 3,000.46 2,045.77 2,045.77 Business License Expense Misc. Expense 1,363.84 1,363.84 677.86 677.86 Depreciation Expense 1,091.08 1,091.08 Insurance Expense 1,549.74 1,549.74 Advertising Expense Interest Expense 818.31 818.31 490.98 490.98 Telephone Expense 100.00 100.00 Gain/Loss on Disposal of Equipment (WN 4) 429,136.38 429,136.38 6,375.00 6,375.00 433,111.32 433,111.32