Bert Finney, CPA, was engaged to conduct an audit of the financial statements of Clayton Realty Corporation for the month ending January 31, 2008.The examination of monthly rent reconciliation is a vital portion of the audit engagement. The following rent reconciliation was prepared by the controller of Clayton Realty Corporation and was presented to Finney, who subjected it to various audit procedures:
Clayton Realty Corporation
Rent Reconciliation
For the Month Ended January 31, 2008
Gross apartment rents (Schedule A) ..... $1,600,800†
Less vacancies (Schedule B) ................. 20,500†
Net apartment rentals......................... 1,580,300
Less unpaid January rents (Schedule C) ............ 7,800†
Total ................... 1,572,500
Add prepaid rent collected (Apartment 116) .... 500†
Total cash collected ............. $1,573,000†
Schedules A, B, and C are available to Finney but are not presented here. Finney has conducted a study and evaluation of the system of internal control and found that it could be relied on to produce reliable accounting information. Cash receipts from rental operations are deposited in a special bank account.

Required
What substantive audit procedures should Finney employ during the audit to substantiate the validity of each of the dollar amounts marked by the dagger (†)?