All of Kola Companys sales are credit sales shipped free on board (FOB) shipping points. Kola typically records sales transactions (that is, sales and cost of sales) throughout the year on the billing date. The internal auditor gathers the following information and documented it in his working papers. Invoice Number Date Shipped Date Billed 8351 12/28/2015 12/29/2015 8352 12/29/2015 1/2/2016 8353 1/2/2016 12/31/2015 8354 1/2/2016 1/3/2016 a. Describe the specific audit procedures that should be performed to determine whether sales transactions occurring immediately before and after year-end are recorded in the proper period. b. Record the adjusting journal entries(ignore dollar amounts) the internal auditor should propose based on the cutoff information documented above. Include a clear and concise explanation for each proposed entry.