$1.$what is the balance per bank that should be on the top line of the bank reconciliation?

$2.$ what is the total amount of deposit in transit that should be included in the december $31$ bank reconciliation?

$3.$ what is the total amount of outstanding checks that should included in the december $31$ bank reconciliation?

$4.$ if there are any other adjustments to the bank reconciliation, what is that amount?

$5.$ what balance does the client show on the G$/$L on december $31?$

$6.$ what is the true and correct for cash on december $31?$

$7.$ which checks most conern you in terms of the time it took to be deposited?

$8.$ from an internal control perspective, what check # concern you as an auditor the most

$9.$ what checks that were written by the client in december would the auditor want to follow up on as a result of the examination of the cut$-$ off bank statement, if any