Logan Company has provided the following information: Issued to the customers on the same date. $31,$ Year $6.$

Required:

Logan's unadjusted balances on December $31,$ Year $6,$ for Inventory, Accounts Payable, and Sales are provided in the three columns of the schedule below.

$\backslash$table$[[,$Inventory,$\backslash$table$[[$Accounts$],[$Payable$]],$Sales,$],[$Unadjusted balances,$$18,100,$$$9,000,$$$90,000,],[(1),,,,],[(2),,,,],[(3),,,,],[(4),,,,]]$

b$.$ Prepare the December $31,$ Year $6,$ adjusting journal entry that Logan would prepare to record the freight charges described in item $3$ above. If an amount box does not require an entry, leave it blank. $$