Prolio located in Vidalia uses FOB destination as part of its shipping terms . During the 12/31/2019 year audit, you noted that a shipment ( Selling price $30,000 , Product cost $ 15,000) to Miracle Heel located in Hong Kong made on 12/31 / 2019 was reported as income in 2019. Required : Was the accounting for this transaction appropriate at December 31, 2019? If not, propose the entry(ies) necessary to properly reflect the transaction in its books