Please show adjusting entries if needed

9.49 Sales/Inventory Cutoff. Your client took a complete physical inventory count under observation as of December 15 and adjusted the inventory control account (perpetual inven- tory method) to agree with the physical inventory count. After considering the count adjust- ments as of December 15 and after reviewing the transactions recorded from December 16 to December 31, you are almost ready to accept the inventory balance as fairly stated. However, your review of the sales cutoff as of December 15 and December 31 disclosed the following items not previously considered: your Sales Date Cost Price Shipped Billed Credited to Inventory Control $28,400 39,100 18,900 $36,900 50,200 21,300 12/14 12/10 12/16 12/19 12/16 12/10 1/2 12/31 12/31 lequired: What adjusting journal entries, if any, would you make for each of these items? Explain why each adjustment is necessary. (AICPA adapted)