Determine the proper accounts payable $($AP$)$ classification at year$-$end for each

scenario listed below.

lnvoice dated $1/5$ for

lnvoice dated $1/20$ for

lnvoice received $12/30$

lnvoice dated $12/20$ for

January security

cleaning services for the

for January temporary

month of December; not

maintenance services

protection; not included

workers; included in

included in AP as of

and unpaid as of year$-$

in AP as of $12/31$

$12/31$

APas of $12/31$

end; listed in AP at $12/31$

Properly included

lmproperly

Properly

lmproperly

in AP

excluded from AP

excluded from AP

included in AP