The auditors of Mikel's Shops obtained the following information when performing cutoff testing procedures during their observ of Mikel's physical inventory count at December 31, 2020: Bill of Lading Number Date Sales price Cost of goods 1235 12/31/20 $12,000 $ 9,000 1236 12/31/20 $ 4,500 $3,000 1237 1/2/20 $18,000 $12,000 1238 1/2/20 $16,000 $12,000 When comparing the cutoff information to the sales records, the auditors found that all these shipments were recorded as 2020 The goods shipped on bills of lading 1235 and 1236 were not counted in the inventory, but the goods on bill of lading 1237 and were included. Required: Prepare the appropriate journal entry to correct the cutoff error. (If no entry is required for a transaction/event, select "No jou entry required") View transaction list Journal entry worksheet Record the entry to correct the cutoff error. Note: Enter debits before credits. General Journal Debit Credit Event 1 Record entry Clear entry View general journal