Purchased $60,000 beverage which were in transit (FOB destination) that were not included in the stock take, carriage inwards on this purchase at $3,000, Wing Wine Club will settle the payment upon receipt of invoicedoes it mean that the purchaser does not need to pay for the carriage inwards because of FOB destinationdoes the journal entry look like this

Purchase 60000

Carriage inwards 3000

Accounts payable 63000

or this

Purchase 60000

Accounts payable 60000