19,000 409,824 CR 5,642 SS shing 5, 100,000 CR 32, 468 CR CR CR b. 19m TBSnerli helia FESTI 35,284 42,972 182, 360 CR 1,791,252 CR CR Requirements a. Bill Cullen has completed the subsequent events testing for the Oceanview engagement up 26, 2019). to the audit report date, which was the completion of significant audit testing (February 21,000 21,000 148,988 CR 525,840 23,737 CR 49,028 511452 CR 173,090 31.865 TUO CR 42, 772 etc. Complete the last three columns of the working trial balance (workpapers 3-1 through 3-3). 100,000 7,916 pique ELECTRONIC WORKPAPER OPTION: Complete and print workpapers 3-1, 3-2, and 3-3 using Excel. These workpapers are included in the file named "Assign 2 and 10 Excel_7ed. xlsx." You may disregard the copies of these workpapers in the Current Workpapers. Follow these steps: 1. He documented his work on the subsequent events audit program on workpapers 91-1 and 91-2. Study each step Bill performed on these workpapers to familiarize yourself with the types of audit procedures perfor