On January 13, 2018, Blossom Corporation discovered that goods in transit of $116,375 with terms FOB shipping point were not included in the inventory count at the end of the year, December 31, 2017. The goods were shipped on December 29, 2017 and received by Blossom on January 10, 2018. Prepare any correcting journal entry required, assuming Blossom uses a periodic inventory system, the books are closed for 2017 and ignore any income tax effects. If no entry is required, provide a full explanation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

list of accounts :

Accounts Payable Accounts Receivable Allowance to Reduce Inventory to NRV Biological Assets Buildings Cash Cost of Goods Sold Equipment Interest Expense Interest Income Interest Payable Interest Receivable Inventory Inventory Over and Short Land Liability for Onerous Contracts Loss on Inventory Due to Decline in NRV Loss on Purchase Contracts No Entry Purchase Discounts Purchase Discounts Lost Purchase Returns and Allowances Purchases Raw Materials Rebate Receivable Recovery of Loss on Inventory Due to Decline in NRV Retained Earnings Sales Returns and Allowances Sales Revenue Unrealized Gain or Loss