As of year-end (12/31) for each of the checks above:

Is cash on the balance sheet overstated, understated, or properly stated?

If overstated or understated, would the misstatement be caught when reconciling the bank cash balance for each account to the book cash balance?

1 (check number 2001) a. Properly stated 2 (check number 2002) b. Overstated / would be caught by reconciliation 3 (check number 6734) c. Overstated / would not be caught by reconciliation 4 (check number 3580) d. Understated / would be caught by reconciliation 5 (check number 2008) e. Understated / would not be caught by reconciliation 6 (check number 2009) 7 (check number 4005) 8 (check number 3599)