INVENTORY
DATE		RECEIVING				INCLUDED
RECORDED	VOUCHER NO.	REPORT NO.	DATE SHIPPED	DATE RECEIVED	FREIGHT TERMS	EXCLUDED	COST
12/31/09	12456	01-12486	12/27/09	12/30/09	FOB destination	Included	$1,445,900
12/31/09	12457	01-12487	12/26/09	12/31/09	FOB ship. point	Included	$962,200
1/2/10	12458	01-12488	12/28/09	12/31/09	FOB ship. point	Included	$488,754
1/3/10	12459	01-12489	12/29/09	12/31/09	FOB ship. point	Included	$365,400
1/3/10	12460	02-13001	12/30/09	1/2/10	FOB ship. point	Excluded	$1,879,000
1/4/10	12461	02-13002	1/2/10	1/3/10	FOB ship. point	Excluded	$438,870

The above table is a purchases cutoff table. Determine whether the purchases were recorded in the proper accounting period by whether the inventory should be included or excluded in the 2009 inventory. If the inventory should have been included when it should have been excluded or vice versa, write the adjusting entry for this mistake.