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3 Obtain copies of each account's bank reconciliation for the workpapers and perform the following procedures: Trace the amount per the bank statement on the

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3 Obtain copies of each account's bank reconciliation for the workpapers and perform the following procedures: Trace the amount per the bank statement on the reconciliation to the standard bank confirmation received from the bank. Trace the book balance per the bank reconciliation to the amount on the G/L. 3b 3c Test the clerical accuracy of the reconciliation. 4 Perform the following procedures as of December 31, 2020: 4a 4b Compare the beginning bank balance on the subsequent month bank statement to the bank reconciliation. Investigate any differences. Trace deposits in transit per the bank reconciliation to deposits in the subsequent month bank statement noting reasonableness of the time period between book and bank recording. Trace outstanding checks to the subsequent month bank statement. For any checks that still haven't cleared, obtain additional supporting documentation to verify the date the check was written 4c 5 Review the bank confirmation for any outstanding loans or other financial obligations. ABC Company ORIGINAL CUSTOMER NAME To be malled to Financial Zlons Bank Institution's We have provided to our accountants the folowing information as of One South Main St #18 the close of business on December 31, 2020, regarding our deposit Name and Salt Lake City, UT 84101 and loan balances. Please confirm the couracy of the information Address noting any exceptions to the informatkin provided If the balanons have been left blank, please complete this form by furishing the balance in the appropriate space below Although we do not request nor expect you to conduct a comprehensive, detailed search of your records, If during the process of completing this confirmation additional Information about other deposit and loan accounts we may have with you comes to your attention, please include such information below. Please use the enclosed anvelope to return the form directly to our accountants 1) At the close of business on the date listed above, our records indicated the following deposit balance(s): ACCOUNT NAME ACCOUNT NO BALANCE INTEREST RATE 542846254-1 General Cash Account n/a $3,031,581 2) We were directly liable to the financial institution for loans at the close of business on the date listed above as follows: INTEREST RATE DATE THROUGH WHICH INTEREST IS PAID DESCRIPTION OF COLLATERAL ACCOUNT NO.1 DESCRIPTION BALANCE DUE DATE 1/7/21 Judy Meyer (Customer's Authorized Signature) (Date) The information presented above by the customer is in agreement with our records. Although we have not conducted a comprehensive, detailed search of our records, no other deposit or loan accounts have come to our attention except as noted below. 1/16/21 John Schmeagle (Date) Sinnatural Balance as of 11/30/20 Total Withdrawals Total Deposits Balance as of 12/31/20 5,298,979 4,521,565 2,254,167 3,031,581 DEBITS CLEARED CHECKS Check # 1138 1140 1143 1145 1148 1149 1150 1151 Date 2-Dec 5-Dec 5-Dec 8-Dec 10-Dec 15-Dec 15-Dec 15-Dec Amount 4,552 765,845 755,225 56,678 28,256 458,720 4,598 45,829 Check # 1152 1153 1154 1155 1156 1158 1160 1164 Date 17-Dec 20-Dec 20-Dec 28-Dec 29-Dec 30-Dec 30-Dec 30-Dec Amount 56,874 566,868 52,950 2,140 258,410 895,402 56,322 512,896 Total Debits 4,521,565 CREDITS DEPOSITS Date Posted 3-Dec 10-Dec 17-Dec 23-Dec 30-Dec Amount 454,875 485,475 324,521 545,887 443,409 Total Credits 2,254,167 Balance as of 12/31/20 Total Withdrawals Total Deposits Balance as of 1/31/21 3,031,581 3,457,133 2,934,203 2,508,651 DEBITS CLEARED CHECKS Check # 1157 1159 1161 1162 1163 1165 1166 1167 1168 1169 1170 Date 2-Jan 4-Jan 5-Jan 6-Jan 6-Jan 9-Jan 10-Jan 10-Jan 11-Jan 12-Jan 12-Jan Amount 145,682 299,985 326,854 58,978 528,945 125,478 2,685 95,820 46,857 5,681 265,846 Check # 1171 1172 1173 1174 1175 1177 1180 1182 1183 1184 1186 Date 13-Jan 14-Jan 15-Jan 18-Jan 20-Jan 22-Jan 23-Jan 25-Jan 27-Jan 28-Jan 30-Jan Amount 126,800 46,859 7,495 46,821 69,851 80,752 265,874 468,597 2,685 369,874 68,714 Total Debits 3,457,133 CREDITS DEPOSITS Date Posted 2-Jan 6-Jan 13-Jan 20-Jan 27-Jan Amount 362,857 457,568 504,982 921,647 687,149 Total Credits 2,934,203 L ] 3 fi B H D E F G Initials Date WPA-2 - 3 ABC Company 4 Zions Bank December 2020 Reconciliation 5 For the Year Ended December 31 6 7 Amount per the bank statement as of December 31 3,031,581 co o 9 Plus: Deposits in Transit 31-Dec 10 o 362,857 Total 11 362,857 12 13 Less: Outstanding Checks 14 1157 15 1159 16 1161 17 1162 18 1163 19 1165 20 (145,682) (299,985) (326,854) (58,978) (528,945 (125,478) Total (1,485,922) 22 Amount per the G/L as of December 31 1,908,516 24 25 26 Prepared by: HP 27 Reviewed by: PM 28 29 30 31 Date Reviewed: 1/5/2021 Cash Recon Dec Calculation Mode: Au 3 Obtain copies of each account's bank reconciliation for the workpapers and perform the following procedures: Trace the amount per the bank statement on the reconciliation to the standard bank confirmation received from the bank. Trace the book balance per the bank reconciliation to the amount on the G/L. 3b 3c Test the clerical accuracy of the reconciliation. 4 Perform the following procedures as of December 31, 2020: 4a 4b Compare the beginning bank balance on the subsequent month bank statement to the bank reconciliation. Investigate any differences. Trace deposits in transit per the bank reconciliation to deposits in the subsequent month bank statement noting reasonableness of the time period between book and bank recording. Trace outstanding checks to the subsequent month bank statement. For any checks that still haven't cleared, obtain additional supporting documentation to verify the date the check was written 4c 5 Review the bank confirmation for any outstanding loans or other financial obligations. ABC Company ORIGINAL CUSTOMER NAME To be malled to Financial Zlons Bank Institution's We have provided to our accountants the folowing information as of One South Main St #18 the close of business on December 31, 2020, regarding our deposit Name and Salt Lake City, UT 84101 and loan balances. Please confirm the couracy of the information Address noting any exceptions to the informatkin provided If the balanons have been left blank, please complete this form by furishing the balance in the appropriate space below Although we do not request nor expect you to conduct a comprehensive, detailed search of your records, If during the process of completing this confirmation additional Information about other deposit and loan accounts we may have with you comes to your attention, please include such information below. Please use the enclosed anvelope to return the form directly to our accountants 1) At the close of business on the date listed above, our records indicated the following deposit balance(s): ACCOUNT NAME ACCOUNT NO BALANCE INTEREST RATE 542846254-1 General Cash Account n/a $3,031,581 2) We were directly liable to the financial institution for loans at the close of business on the date listed above as follows: INTEREST RATE DATE THROUGH WHICH INTEREST IS PAID DESCRIPTION OF COLLATERAL ACCOUNT NO.1 DESCRIPTION BALANCE DUE DATE 1/7/21 Judy Meyer (Customer's Authorized Signature) (Date) The information presented above by the customer is in agreement with our records. Although we have not conducted a comprehensive, detailed search of our records, no other deposit or loan accounts have come to our attention except as noted below. 1/16/21 John Schmeagle (Date) Sinnatural Balance as of 11/30/20 Total Withdrawals Total Deposits Balance as of 12/31/20 5,298,979 4,521,565 2,254,167 3,031,581 DEBITS CLEARED CHECKS Check # 1138 1140 1143 1145 1148 1149 1150 1151 Date 2-Dec 5-Dec 5-Dec 8-Dec 10-Dec 15-Dec 15-Dec 15-Dec Amount 4,552 765,845 755,225 56,678 28,256 458,720 4,598 45,829 Check # 1152 1153 1154 1155 1156 1158 1160 1164 Date 17-Dec 20-Dec 20-Dec 28-Dec 29-Dec 30-Dec 30-Dec 30-Dec Amount 56,874 566,868 52,950 2,140 258,410 895,402 56,322 512,896 Total Debits 4,521,565 CREDITS DEPOSITS Date Posted 3-Dec 10-Dec 17-Dec 23-Dec 30-Dec Amount 454,875 485,475 324,521 545,887 443,409 Total Credits 2,254,167 Balance as of 12/31/20 Total Withdrawals Total Deposits Balance as of 1/31/21 3,031,581 3,457,133 2,934,203 2,508,651 DEBITS CLEARED CHECKS Check # 1157 1159 1161 1162 1163 1165 1166 1167 1168 1169 1170 Date 2-Jan 4-Jan 5-Jan 6-Jan 6-Jan 9-Jan 10-Jan 10-Jan 11-Jan 12-Jan 12-Jan Amount 145,682 299,985 326,854 58,978 528,945 125,478 2,685 95,820 46,857 5,681 265,846 Check # 1171 1172 1173 1174 1175 1177 1180 1182 1183 1184 1186 Date 13-Jan 14-Jan 15-Jan 18-Jan 20-Jan 22-Jan 23-Jan 25-Jan 27-Jan 28-Jan 30-Jan Amount 126,800 46,859 7,495 46,821 69,851 80,752 265,874 468,597 2,685 369,874 68,714 Total Debits 3,457,133 CREDITS DEPOSITS Date Posted 2-Jan 6-Jan 13-Jan 20-Jan 27-Jan Amount 362,857 457,568 504,982 921,647 687,149 Total Credits 2,934,203 L ] 3 fi B H D E F G Initials Date WPA-2 - 3 ABC Company 4 Zions Bank December 2020 Reconciliation 5 For the Year Ended December 31 6 7 Amount per the bank statement as of December 31 3,031,581 co o 9 Plus: Deposits in Transit 31-Dec 10 o 362,857 Total 11 362,857 12 13 Less: Outstanding Checks 14 1157 15 1159 16 1161 17 1162 18 1163 19 1165 20 (145,682) (299,985) (326,854) (58,978) (528,945 (125,478) Total (1,485,922) 22 Amount per the G/L as of December 31 1,908,516 24 25 26 Prepared by: HP 27 Reviewed by: PM 28 29 30 31 Date Reviewed: 1/5/2021 Cash Recon Dec Calculation Mode: Au

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