ABC Inc buys inventory from various suppliers. ABC Inc policy requires that a prenumbered receiving report be prepared for each receipt. All purchases are FOB destination. At the time of receipt, the receiving clerk writes the receipt date on the receiving report. The last receipt for the year ended December 31 2019 was recorded on document 4335. Receiving reports are attached to vouchers in the order that the accounting clerk receives the receiving report.

For late December and early January, receiving reports are attached to vouchers as follows:

		Receiving Report No.				Voucher No.
		4331				8327
		4332				8331
		4333				8332
		4334				8335
		4335				8336
		4336				8333
		4337				8334
		4338				8338
		4339				8340
		4340				8339
				PURCHASE JOURNAL -- December 2019
	Day of Month			Voucher No.			Amount of Purchase
	29			8332			834.11
	29			8336			5,541.99
	29			8334			2,763.56
	30			8340			47.77
	30			8327			1,476.95
				PURCHASE JOURNAL -- January 2020
	Day of Month			Voucher No.			Amount of Purchase
	2			8338			3,540.52
	2			8335			4,219.50
	3			8333			6,795.80
	3			8331			4,732.32
	3			8339			646.58

Required: Determine which inventory receipts, if any, are recorded in the wrong accounting period. Based on your determination, prepare an adjusting entry to correct the financial statements for the year ended December 31 2019. Assume that the company uses a periodic inventory system (inventory and cost of sales do not need to be adjusted).