A CPA is engaged in the annual audit of a client for the year ended December 31, 19X4. The client took a complete physical inventory under the CPA's observation on December 15 and adjusted its inventory control account and detailed perpetual inventory records to agree with the physical inventory. The client considers a sale to be made in the period that goods are shipped. Listed below are four items taken from the CPA's sales-cutoff-test worksheet. Which item does not require an adjusting entry on the client's books?
Shipped Recorded as Sale Credited to Inventory Control
A 12-14 12-16 12-16
B 12-31 1-2 12-31
C 12-10 12-19 12-12
D 1-2 12-31 12-31