$10-24$ Pacific River Plastics Company has a major branch located in Phoenix. The branch deposits cash receipts daily and periodically transfers the receipts to the company's home office in Pacific River. The transfers are accounted for as intercompany entries into the home office and branch office accounts. All accounting, however, is performed at the home office under the direction of the assistant controller. The assistant controller is also responsible for the transfers. The controller, however, independently reconciles the bank account each month or assigns the reconciliation to someone in the department $($in some cases, could be the assistant controller$).$ The company is relatively small; therefore, the controller is also the financial planner and treasurer for the company. As part of the year$-$end audit, you performing procedures related to bank transfers. As part of the process, you prepared the following schedule of transfers. $($LO $8)$

$\backslash$table$[[$Information per Client's Records,$\backslash$table$[[$Information per Bank$],[$Statements$]]],[\backslash$table$[[$Date per$],[$Branch$]],\backslash$table$[[$Date per$],[$Amount$]],\backslash$table$[[$Date$],[$Deposited$],[$Home$],[$Office$]],$Date Cleared$],[\backslash$table$[[$Per Home$],[$Bank$]],\backslash$table$[[$Per$],[$Branch$],[$Bank$]]],[\frac{12}{27},$$$23,000,\frac{12}{31},\frac{12}{31},\frac{1}{3}$