I need help with the adjusting journal entries ONLY for Sale's D, E, F, and H. I know that D, F, and H should be adjusted but I am not sure if E needs an adjusting entry if it is sent to a consignee.

Part I- Inventory Cutoff Only merchandise shipped by the Namtip to customers up to and including on December 30, 2015, has been eliminated from its inventory in its accounting records. The annual physical inventory count was taken on December 30, 2015 after the close of business has been recorded on the books by the company's controller. No perpetual inventory records for finished goods are maintained. All sales are made on an FOB-shipping point basis. You are to assume that all purchase invoices have been correctly recorded. The following lists of sales invoices are entered in the sales journal for the last part of December 2015 and first part of January 2016, respectively. Sale Sales Invoice Amount Sales Invoice Date Cost of Date Shipped Merchandise Sold Dec 21 $ 2,000 December 2015 A $ 3,000 Dec 31 B 2,000 Dec 31 800 Dec 13 C 1,000 Dec 29 600 Dec 30 D 4,000 Dec 31 2,400 Jan 9 E 10,000 Dec 30 5,600 Dec 29* January 2016 F 6,000 Dec 31 4,000 Dec 30 Jan 2 G 4,000 Jan 2 2,300 H 8,000 Jan 3 5,500 Dec 31 *sent to a consignee Prepare the necessary proposed adjusting journal entry, in proper form, for each of the Sales (A through H). If no adjusting journal entry is necessary, you should write NO ADJUSTING ENTRY NEEDED in the space for that sale