Query for PA Date vs. GL Date?

Hi All-

We've had a couple situations lately where the business has timed their import processes incorrectly during month end close, and there is a concern that transactions have fallen into the wrong period.

I'm trying to put together a query that will show any expenditure items with a GL date in JAN-14 and a PA Date in DEC-13. Using a simple TOAD query I can certainly use the CREATION_DATE field in PA_EXPENDITURE_ITEMS_ALL to derive the PA date, but I can't see how to bring in the GL date.

Could anybody assist with what I hope would be a very quick query? Any assistance would be massively appreciated.