MLG Company's auditor received confirmations and cutoff statements with related checks and deposit tickets for MLG's three general-purpose bank accounts directly from the banks. The auditor has assessed control risk for the assertions about cash as low. The proper cutoff of external cash receipts and disbursements was established. No bank accounts were opened or closed during the year.

Required: 

Prepare the audit program of substantive procedures to verify MLG's bank balances. Ignore any other cash accounts.