1. Analyze the state of the company's current financial controls.
   1. Use Poseys Pet Emporium Accounts Payable Policies and Procedures and Accounts Payable Ledgers and Journals found in the Supporting Materials section.
   2. Include any internal or external controls found in the guide.

\begin{tabular}{|r|r|r|r|r|r|} \hline \multicolumn{1}{|c|}{ Account: Accounts Payable } & \multicolumn{2}{|c|}{ No. 200 } \\ \hline & & & & \multicolumn{2}{|c|}{ Balance } \\ \cline { 5 - 6 } Date & Invoice & Debit & Credit & Debit & Credit \\ \hline 8/1/2022 & Beginning Balance & & & & 2,075.55 \\ 8/3/2022 & 4325 & & 350.44 & & 2,425.99 \\ 8/4/2022 & 4322 & 200.00 & & & 2,225.99 \\ 8/8/2022 & 4320 & 1,132.22 & & & 1,093.77 \\ 8/9/2022 & 4326 & & 380.99 & & 1,474.76 \\ 8/12/2022 & 4324 & 200.00 & & & 1,274.76 \\ 8/12/2022 & 4327 & & 435.76 & & 1,710.52 \\ 8/15/2022 & 4328 & & 400.00 & 2,110.52 \\ 8/17/2022 & 4318 & 300.12 & & & 1,810.40 \\ 8/17/2022 & 4329 & & 1,844.28 & & 3,654.68 \\ 8/18/2022 & 4330 & & 280.09 & & 3,934.77 \\ 8/19/2022 & 4331 & & 87.92 & & 4,022.69 \\ 8/22/2022 & 4325 & 350.44 & & & 3,672.25 \\ 8/23/2022 & 4333 & & 150.00 & & 3,822.25 \\ 8/24/2022 & 4332 & & 250.00 & & 4,072.25 \\ 8/24/2022 & 4334 & & 109.52 & & 4,181.77 \\ 8/26/2022 & 4316 & 200.00 & & & 3,981.77 \\ 8/29/2022 & 4335 & & 2,000.00 & & 5,981.77 \\ 8/30/2022 & 4336 & & 350.41 & & 6,332.18 \\ 8/30/2022 & 4328 & 4,000.00 & & & 2,332.18 \\ \hline 8/31/2022 & Ending Balance & 6,382.78 & 6,639.41 & & 2,332.18 \\ \hline \end{tabular} Accounts Payable Subsidiary Ledger \begin{tabular}{|r|r|r|r|r|r|} \hline \multicolumn{5}{|c|}{ Vendor A } & \multicolumn{2}{|c|}{} \\ \hline & & & & \multicolumn{2}{|c|}{ Balance } \\ \cline { 5 - 6 } Date & Invoice & Debit & Credit & Debit & Credit \\ \hline 8/1/2022 & Beginning Balance & & & & 1,532.22 \\ 8/4/2022 & 4322 & 200.00 & & & 1,332.22 \\ 8/8/2022 & 4320 & 1,132.22 & & & 200.00 \\ 8/18/2022 & 4330 & & 280.09 & & 480.09 \\ 8/24/2022 & 4332 & & 250.00 & & 730.09 \\ 8/26/2022 & 4316 & 200.00 & & & 530.09 \\ \hline 8/31/2022 & Ending Balance & 1,532.22 & 530.09 & & 530.09 \\ \hline & & Vendor B & & & \\ \hline & & & & & Balance \\ \cline { 1 - 6 } Date & Invoice & Debit & Credit & Debit & Credit \\ \hline 8/1/2022 & Beginning Balance & & & & 200.00 \\ 8/3/2022 & 4325 & & 350.44 & & 550.44 \\ 8/12/2022 & 4324 & 200.00 & & & 350.44 \\ 8/17/2022 & 4329 & & 1,804.28 & & 2,154.72 \\ 8/22/2022 & 4325 & 350.44 & & & 1,804.28 \\ 8/30/2022 & 4336 & & 350.41 & & 2,154.69 \\ \hline 8/31/2022 & Ending Balance & 550.44 & 2,505.13 & & 2,154.69 \\ \hline \end{tabular}