Jordon ordered inventory totaling $13,000 on Dec. 2, 2021 that was placed on backorder because the supplier did not have the items in stock. The company received notice that the items were shipped FOB Shipping point on Dec. 30. The inventory arrived Jan. 5, 2022. The terms offered by the vendor are 2/10, n/30.

Since the shipment was not received until 2022. Is a journal entry required for 2021? Or an adjusting entry required?