The chief accountant was reviewing the financial statements that you had prepared for the current year with comparative results from last year. She asked you the following questions. Why is Trucking Expense so high? Why is Supplies Expense so low? Why is Unearned Revenue so high? You then investigated the records, and as a result, determined the following: The $20,000 cost of a truck was posted to Trucking Expense. Office supplies costing $1,500 were used, and the entry to record the use debited Depreciation Expense. The company had received a large payment for an order to be delivered next year. Required: Prepare the necessary journal to correct any errors discovered as part of the investigation.