You are engaged to audit the Ferrick Corporation for the year ended December 31, 2018. Only merchandise shipped by the Ferrick Corporation to customers up to and including December 30, 2018, has been eliminated from inventory. The inventory as determined by physical inventory count has been recorded on the books by the companys controller. No perpetual inventory records are maintained. All sales are made on an FOBshipping 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 months of December 2018 and January 2019, respectively.

	Sales Invoice Amount	Sales Invoice Date	Cost of Merchandise Sold	Date Shipped
December 2018
a.	3,000	Dec. 21	2,000	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 2019
f.	6,000	Dec. 31	4,000	Dec. 30
g.	4,000	Jan. 2	2,300	Jan. 2
h.	8,000	Jan. 3	5,500	Dec. 31
*Shipped to consignee.

Required: You are to ensure that there is proper cutoff of sales and inventory. If an item is not properly recorded, prepare the necessary adjusting entries.