On January 13,2024 , Wildhorse Corporation discovered that goods in transit from a supplier of $115,425 with terms FOB shipping point were not included in the inventory count at the end of the year, December 31,2023 , although the purchase had been recorded in the accounting records. The goods were shipped on December 29,2023 and received by Wildhorse on January 10,2024. Prepare any correcting journal entry required, assuming Wildhorse uses a periodic inventory system, the books are closed for 2023 and ignore any income tax effects. (Credit account titles are automatically indented when the amount is entered. Do not indent manualiy. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)