Bank Titan Reconciliation received from clients is as follows:

Required: Make audit working paper, complete with audit tick mark, adjustment and conclusion of the examination results!

PT ANANDA Titan Bank Reconciliation 31 December 2002 Cash account balance per bank statement 12/31/02 Rp 82.993.525 -- Outstanding Cheque: Due Date Receiver No. 10/30/01 PT Esa 018 12/20/02 002 01/05/03 PT Egu Total Amount Giro Services in December 2002 PT ES Amount Rp 2.500.000 Rp 12.405.000 Rp 7.450.000 Rp 22.355.000 Rp 170.000 Adjusted cash balance per books December 31, 2002 Rp 60.648.525 Bilyet giro no. 018 has been outstanding for more than 2 years and the company is no longer active. While giro no.002 and 006 has been cleared by the bank statement in January 2003