Purchased $60,000 beverage which were in transit (FOB destination) that were not included in the stock take,

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Question:

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, ICONIC Wine Club will settle the payment upon receipt of invoice

IS there any journal entry for this in the perspective of buyer?

My though process on this is no entry as it is fob destination... and the payment has not been invoiced.. but at the same time it uses the wording ""iwer in transit" which implies that the buyer has received the product.. So Im very confused which one is correct.

IF there is journal entry please let me know how may I journal is as well. whether it is Dr. Baverage stock 60000 Dr. baverage stock 63000

Dr. shipping expense 300.