We received an invoice from a supplier on January 3, 2020 for goods purchased with a cost of $61,000. This invoice was entered into our accounts payable system on that date. The goods were shipped by the supplier on December 26, 2019 and were received by us on January 3, 2020. The invoice terms were 2/10, n30, FOB shipping. These goods were a special order for one of our customers, and we sold the goods to the customer on January 7, 2020 for $93,000. These goods were not included in the December 31 inventory count.