Question: I'm having difficulty figuring out how to record receiving a shipment as a general journal entry. I already recorded the purchase with a debit to

I'm having difficulty figuring out how to record receiving a shipment as a general journal entry. I already recorded the purchase with a debit to merchandise inventory and a credit to Accounts payable since it is on a perpetual inventory system. There are no returns or allowances. How am I supposed to record receiving the merchandise without repeating anything? The problem is below.

June 16 Purchased merchandise having a price of $6,000 from the Shelby Manufacturing Co. on account with credit terms 10, n/30. Transportation terms F.O.B destination.

June 17 Received the goods from Shelby.

Prepare the necessary general journal entry for June 17, Received the goods from Shelby.

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