Criticize the following working paper that you are reviewing as senior auditor on the December 31 audit of Pratt Company.

ž€The client saved a copy of the deposit slip that is filled out. Per discussion with client, this represents cash sales on 12/31/X0. I agreed totals to the Cash Receipts Journal on 12/31/X0. Properly posted on bank statement as having been received by bank on 1/9/X1.
žRepresents December bank service charge. Agreed charge to December bank statement in which bank charged client $2.80. Recorded as cash disbursement in January of 20X1.
ž‚Per client, check written (to pay account receivable) before year-end, but not mailed until 1/2/X1 because on 12/31/X0 the last office mail was picked up at 3 p.m. due to year-end party of mail roomemployees.

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Pratt Company Cash $44,874.50 Per bank Deposit in transit Bank charges Outstanding checks 5,843.100 (2.80) 1,246.40V 3,412.72V 840.00 1,013.60 1,200.00札 967.50Y 8,680.22 Per ledger f Footed column $42,034.58 Verified