INVENTORY
SALES INVOICE						INCLUDED
NUMBER	DATE SHIPPED	DATE RECORDED	FREIGHT TERMS	SELLING PRICE	COST	EXCLUDED
33002	12/30/09	12/30/09	FOB ship. point	$266,800	$205,436	excluded
33003	1/2/10	12/30/09	FOB ship. point	$881,870	$679,040	included
33004	1/2/10	12/30/09	FOB ship. point	$443,760	$341,695	included
33005	12/31/09	12/31/09	FOB ship. point	$144,600	$111,342	excluded
33006	1/2/10	12/31/09	FOB ship. point	$773,200	$595,364	included
33007	1/3/10	12/31/09	FOB ship. point	$338,700	$260,799	included
33008	12/31/09	12/31/09	FOB ship. point	$122,900	$94,633	excluded
33009	1/3/10	12/31/09	FOB ship. point	$1,322,800	$1,018,556	included
33010	1/4/10	1/4/10	FOB ship. point	$488,900	$376,453	included
33011	1/4/10	1/4/10	FOB ship. point	$788,211	$606,922	included

The above table is a sales cutoff table. Determine whether the sales 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.