Required information Testing Subsequent Disbursements Read the overview below and complete the activities that follow. A common step in the testing for accounts payable is to test subsequent disbursements for Improper/proper inclusion/exclusion in year-end accounts payable. CONCEPT REVIEW: A common way to test accounts payable is to examine the check register after period end and make selections for testing. Items are selected and then examined for detail. A determination is then made to conclude whether the amount should have been a liability as of year-end and, if so, if it was recorded as such. Determine the proper accounts payable (AP) classification at year-end for each scenario listed below. Invoice dated 1/20 for cleaning services for the Invoice dated 1/5 for Invoice received 12/30 for January temporary January security ententine Invoice dated 12/20 for maintenance services Prev 1 2 of 4 Score answer> a o search Determine the proper accounts payable (AP) classification at year-end for each scenario listed below. Invoice dated 1/5 for Invoice received 12/30 for January temporary workers; included in AP as of 12/31 January security protection; not included in AP as of 12/31 Invoice dated 1/20 for cleaning services for the month of December, not included in AP as of 12/31 Invoice dated 12/20 for maintenance services and unpaid as of year- end, listed in AP at 12/31 Properly included in AP Improperly excluded from AP Properly excluded from AP Improperly included in AP Reset Prev 1 2 of 4 Score answer > a o search