Determine the proper accounts payable (AP) classification at year-end for each scenario listed below. Properly included in AP Improperly excluded from AP Properly excluded from AP Improperly included in AP Reset Invoice dated 12/20 for maintenance services and unpaid as of year-end; listed in AP at 12/31 Invoice dated 12/20 for maintenance services and unpaid as of year-end; listed in AP at 12/31 Invoice dated 1/20 for cleaning services for the month of December; 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 1/5 for January security protection; not included in AP as of 12/31 Invoice dated 1/5 for January security protection; not included in AP as of 12/31 Invoice received 12/30 for January temporary workers; included in AP as of 12/31 Invoice received 12/30 for January temporary workers; included in AP as of 12/31