You are performing an accrual review as of $\frac{12}{31}\frac{?}{x1}.$ Which of the

invoices below that were received during the following month should be

accrued at $\frac{12}{31}\frac{?}{x1}?$

Items $1,$ and $2$

Items $1,$ and $3$

Items $1,2,$ and $3$