Conclusion as of 12/31/2020

For the following scenario what would the auditor conclude on whether the related expense has been properly included, properly excluded, improperly included, or improperly excluded in 2020? Are none of the listed options (properly included, properly excluded, improperly included, or improperly excluded) correct?

Raw Materials invoice for purchases made in December 2020 is included in the Accounts Payable subledger as of 12/31/2020 (Debit. Inventory-Raw Materials; Credit. Accounts Payable). There are no other accounts credited or debited in 2021.