3. Scroll to WP 1.B and record the audit adjustment in the audit adjustments column of the lead schedule.

Date: 12/31/2008 Audited Balance 12/31/2019 Per Ledger Audit Adjustaents Reclassifications 12/31/2019 Audited Bank Tro Derand Deposit Dallas Dollar Bank Derand Deposit Dallas Dollar Bank Payroll Account Petty Cash $0 $15.741,000 $55.000 $4.000 $10, 200,000 $2,100.000 $57.000 85.000 $10, 200,000 $2,100,000 $57.000 $5,000 1. and 1.0 1.B 1.D 1.E $15,800,000 $12,362,000 $0 $0 $12, 362,000 UTB 1 VP 1.B Brony's Bikes Bank Reconciliation-Client Prepared Dallas Dollar Bank December 31, 20X9 Prepared by: Dato: Revioved by Date: 12/31/29 Balance per bank staterent Add deposits in transit $2,100,132 $3,952,562 $4,671, 958 --------- $8,624,520 12/31/79 Balance per general ledger- unadjusted Deduct bank charges ($132) A > Audit adjustrent No. 7 > > 12/31/X9 Adjusted balance G Deduct outstanding checks: 44662 44665 44669 44672 44677 44678 44679 44680 44681 44682 44683 44684 $573, 122 $76.987 S864.211 $111.900 $ 237.000 $290,000 $422.300 $1.340.000 $6,500 $1,600,000 $326,000 $667.500 $2,100,000 ================= VP 1 > > > > $6,515, 520 12/31/19 Adjusted balance $2.109.000 Date: 12/31/2008 Audited Balance 12/31/2019 Per Ledger Audit Adjustaents Reclassifications 12/31/2019 Audited Bank Tro Derand Deposit Dallas Dollar Bank Derand Deposit Dallas Dollar Bank Payroll Account Petty Cash $0 $15.741,000 $55.000 $4.000 $10, 200,000 $2,100.000 $57.000 85.000 $10, 200,000 $2,100,000 $57.000 $5,000 1. and 1.0 1.B 1.D 1.E $15,800,000 $12,362,000 $0 $0 $12, 362,000 UTB 1 VP 1.B Brony's Bikes Bank Reconciliation-Client Prepared Dallas Dollar Bank December 31, 20X9 Prepared by: Dato: Revioved by Date: 12/31/29 Balance per bank staterent Add deposits in transit $2,100,132 $3,952,562 $4,671, 958 --------- $8,624,520 12/31/79 Balance per general ledger- unadjusted Deduct bank charges ($132) A > Audit adjustrent No. 7 > > 12/31/X9 Adjusted balance G Deduct outstanding checks: 44662 44665 44669 44672 44677 44678 44679 44680 44681 44682 44683 44684 $573, 122 $76.987 S864.211 $111.900 $ 237.000 $290,000 $422.300 $1.340.000 $6,500 $1,600,000 $326,000 $667.500 $2,100,000 ================= VP 1 > > > > $6,515, 520 12/31/19 Adjusted balance $2.109.000