The Samson Company has the following sales journal and shipping information at year- end (12/31/2022) Invoice information from the sales journal: Bill of Invoice # Amount Date Lading # 5988 $900 12/31/2022 2380 5989 $1,200 12/31/2022 2382 5990 $300 12/31/2022 2383 5991 $700 1/1/2023 2381 5992 $1,000 1/1/2023 2385 Bill of lading information from the shipping department: Bill of Lading # Date 2380 12/31/2022 2381 12/31/2022 2382 12/31/2022 2383 1/1/2023 2384 1/1/2023 A. Which invoices should be included in the 2022 sales? B. If all of the 2022 invoices were included in the 2022 sales, what correction would be necessary at year-end?