You are engaged to audit the Ferrick Corporation for the year ended December 31, 2018. The inventory as determined by physical inventory count has been recorded on the books by the company's 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 Sales Invoice Cst of Invoice Date Shipped Date RecordedRecorded In The Proper Period? Date Merchandise Sold Amount December 2018 3,000 Dec. 21 31 Dec. 21Select] a. $2,000 Dec. [ Select ] 2,000 Dec. 31 800 Dec. 13 Dec. 31 [ Select ] C. 1,000 Dec. 29 600 Dec. 30 Dec. 29 [ Select ] d. 4,000 Dec. 31 2,400 Jan. 9 Dec. 31 [ Select ] e. 10,000 Dec. 30 5,600 Dec. 29 Dec. 30 [ Select ] January 2019 $6,000 Dec. 31 $4,000 Dec. 30 Dec. 31 [ Select ] g. 4,000 Jan. 2 2,300 Jan. 2 Jan. 2 [ Select ] h. 8,000 Jan. 3 5,500 Dec. 31 Jan. 3 [ Select ] Sales Sales Invoice Cst of Invoice Date Shipped Date RecordedRecorded In The Proper Period? Date Merchandise Sold Amount December 2018 3,000 Dec. 21 31 Dec. 21Select] a. $2,000 Dec. [ Select ] 2,000 Dec. 31 800 Dec. 13 Dec. 31 [ Select ] C. 1,000 Dec. 29 600 Dec. 30 Dec. 29 [ Select ] d. 4,000 Dec. 31 2,400 Jan. 9 Dec. 31 [ Select ] e. 10,000 Dec. 30 5,600 Dec. 29 Dec. 30 [ Select ] January 2019 $6,000 Dec. 31 $4,000 Dec. 30 Dec. 31 [ Select ] g. 4,000 Jan. 2 2,300 Jan. 2 Jan. 2 [ Select ] h. 8,000 Jan. 3 5,500 Dec. 31 Jan. 3 [ Select ]