Following is an audit working paper that documents an auditor's work for Feldman Services, Inc.'s accounts payable aged trial balance for the year ended December 31, 1999.

Required: 

List the deficiencies in this working paper.

Transcribed Image Text:

Feldman Services, Inc. (Schedule prepared by client) Accounts Payable Aged Trial Balance 01/12/00 Account Balance Number Vendor Name 12/31/99 00001 Acorn Shops $ 31,890 $ 31,890 00002 Aftran Inc. 17,869 15,432 0-30 Days 31-60 Over 60 Days Days $ 2,437 00003 Astrid & Strugg 6,670 6,670 00005 Baldoni Corp. 500 500 00006 Balfour 12,980 11,980 00007 Benton Inc. 23,930 23,930 00008 Boylston & Way 12,403 12,403 00009 Britton Company 10,944 00010 Cristwich Inc. 4,530 10,944 4,530 00452 Youngstown Co. 23,907 $2,569,340 23,907 $2,158,320 $301,020 $110,000 a a Footed.