$1.$ Naomi Leigh, CPA is on the audit team that is performing the audit of Vaden, Inc. She has obtained the bank reconciliation for December $31,2022$ from the client and has been instructed to test the reconciliation. He found the following items on the reconciliation

a$.$ Balance per bank at $12/31/23$ was $$28,375.$

b$.$ Two deposits in transit $12/29/23$ for $$4,500$ and $12/30/23$ for $$1,525.$

c$.$ Outstanding Checks:

Check # Date of Check Dollar Amount

$9888/30/2023$ $$2,200$

$128112/26/2023$ $$675$

$128512/27/2023$ $$850$

$128912/29/2023$ $$2,500$

$129212/30/2023$ $$7,225$

d$.$ Customer note collected by bank: $$3,000$

e$.$ Balance per books at $12/31/23$ was $$17,950$

In addition, you have a cutoff bank statement dated $1/7/24$ that you received directly from the bank.

Required:

For each of the items a $$ e$,$ describe any procedure$($s$)$ that Naomi most likely would perform to gather evidence in support of that item.