For each of the following scenarios, conclude on whether the related expense has been properly included, properly excluded, improperly included, or improperly excluded in the 2018 general ledger. (Choices may be used more than once or not at all) 1 B C D E Properly Included Properly Excluded Improperly Included Improperly Excluded 2 3 4 5 6 Conclusion as of 12/31/18 1. Shipping charges from a freight carrier for shipments during the month of December 2018. The invoice is received on January 31, 2019 and is recorded upon receipt (dr. Shipping Costs of Goods Sold; cr. Accounts Payable). 2. Workers' Compensation Insurance contract amount for FY 2019 policy year is pre-paid in November 2018 (dr. Prepaids Expenses (Asset); cr. Cash). 3. Raw Materials invoice for purchases made in December 2018 is included in the Accounts Payable subledger as of 12/31/2018 (dr. Inventory-Raw Materials; cr. Accounts Payable). 4. Payroll for the last week of FY 2018 was paid as part of the 1/8/2019 payroll run. The journal entry for the payroll check run was recorded in January 2019 (dr. Payroll expense; cr. Cash). 5. Bonuses to be paid in February 2019 for FY 2018 performance were accrued and recorded in the December 2018 close (dr. Bonus expense; cr. Accrued Liabilites- Bonus)