Faubert Company began operations on January $1,$ Year $1.$ The company has drafted its Year $5$ comparative financial statements.

Adjusting Journal Entries have been recorded; the Year $5$ books are still open. Faubert will be audited for the first time. Auditors have discovered the following possible errors:

The physical inventory count on December $31,$ Year $4,$ improperly excluded merchandise costing $$5,000$ that had been temporarily stored in a public warehouse. Faubert uses a periodic inventory system.

REQUIRED

$1.$ Correcting journal entries, if applicable, for items a$.$ through j$.$ If no correcting journal entry is needed, indicate $"$No CJE."