Below is the audit procedure needed to do.

This is the work paper.

These are company documents.

2/28/19 E 52 Select a sample of checks issued after year-end and perform the following: a. Examine the voucher package and determine if the related payable was properly included or excluded from the year-end vendor ledgers. E 53 Reviewed by Southeast Shoe Distributor Nonstatistical Tests of Balance Evaluation - Expenditure Cycle Accounts Payable For the Year Ended December 31, 2018 Recorded Audited Amount Amount Misstatement Amount Misstatements: Total Sample Misstatement + $184,583.10 Projected Misstatement: Total Sample Misstatement Dollar Value of Sample Percentage Sample Dollar Misstatement Dollar Value of Population per Journal Projected Population Dollar Misstatement X $742,704.11 $40,000.00 Allowance for Sampling Risk Performance Materiality Projected Population Dollar Misstatement Recorded Adjustments Allowance for Sampling Risk Conclusions: Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a Southeast Shoe Distributor, Inc. Vendor Ledgers for Audit Procedure 3a* For the Period From December 1, 2018 to December 31, 2018 Debit Amount Credit Amount Vendor Date Trans. Ref. Type Balance Brown Group, Inc. CDJ 12,366.94 12/01/18 Balance Fwd 12/07/18 7357 12/12/18 47314 12/26/18 49524 322 12,366.94 0.00 1,952.64 1,952.64 25,883.00 27,835.64 Georgia Natural Gas Service 12/01/18 Balance Fwd 12/12/18 7358 12/26/18 359052-002-08 412.66 CDJ PJ 412.66 0.00 448.06 448.06 Metro Cleaning 12/01/18 Balance Fwd 12/05/18 18777 12/26/18 7415 350.00 PJ CDJ 0.00 350.00 0.00 350.00 Vargo Rack & Shelving 12/01/18 Balance Fwd 12/26/18 7417 12/31/18 2077 - 45 825.74 CDJ PJ 825.74 0.00 771.47 771.47 Weyco Group, Inc. 12/01/18 Balance Fwd 12/05/18 24715 9,649.56 7,111.88 16,761.44 PJ *Abstracted from the printout of Vendor Ledgers using exact format of the printout (Note: Trans. Ref. refers to the corresponding check number or vendor invoice number and Type refers to the corresponding Cash Disbursement Journal - CDJ or Purchase Journal - PJ). Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Voucher Check #: 7476 Approval: JS Date: 01/16/19 Voucher #: 9070 Payee Georgia Natural Gas Service Account #: 75000 Amount: $ 448.06 Paid Description: Monthly gas Service For: Southeast Shoe Distributor, Inc. 11102 Memorial Avenue Atlanta, Georgia 30303 Your Account Number 359052-002-08 Rate - Type of Service Commercial Billing Date 12/24/18 KT Previous Balance Payment - Thank You Remaining Balance Current Bill Total GAS 412.66 ( 412.66 ) 0.00 448.06 448.06 Paid Current bill Past Due After January 17, 2019 Total Amount Due 448.06 HOW YOUR CURRENT GAS CHARGES ARE CALCULATED Meter Type of Number Service Period 159756 11/22/18 - 12/24/18 32 Actual Days Reading Meter Readings Current Past 15297 15852 CCF Used 555 BTU Factor 1.049 Therms Used 582 Total Therms Billed 582 Energy Charge Therms X Rate (.73928) 430.26 WNA Therms X Factor (- .00558) - 3.25 Facilities Charge 8.00 Taxable Sales Tax Amount (3.00% 435.01 13.05 Current Gas Charge 448.06 SEE THE BACK OF THIS BILL FOR ADDITIONAL INFORMATION GEORGIA NATURAL GAS SERVICES 5605 GLENRIDGE DR NE, ATLANTA, GA 30342 (404) 257-4000 Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Invoice Check # 7523 Voucher Approval . Voucher 9113 Account 15000 Date: 01/25/19 Paid w 2077.45 Vargo Rack & Shelving Date: 12/28/18 6400 Hilandale Drive Lithonia, GA 30058 (4047482-4444 Shipped: Vargo Delivery FOB: Shipping Point Payee Varpo Rack & Shelving Amount $771.47 Description: Purchase of storage shelving Customer Order: 2348 Terms: Net 30 Bill To Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Ship To Southeast Shoe Distributor, Inc 1102 Memorial Avenue Atlanta, GA 30303 Phone: (404)555-5555 Item 3 Description H51118 Penco Erectomatic Shelving, Beige Quantity Unit Price Amount 6 $121.30 $ $727.80 Paid Total Amount $ 727.80 Rate: 6.0 Tax43.67 Shipping No Charge Total Invoice $771.47 $ Receiving Report Southeast Shoe Distributor, Inc. Date Received: 02/19 1102 Memorial Avenue Receiving Report # 2817 Atlanta, GA 30303 Received from Purchase Order # Vargo Rack & Sling 3349 Bille Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Purchase Order PO #: 3348 Date: 12/28/18 Date Required: 12/28/18 Terms: Net 30 Shipped: Vargo Truck Buyer: Mary Talley Phone:(404)555-5555 Freight carrier Vargo Truck Received by Swe Raws Vendor Vargo Rack & Shelving 5400 Hillandale Drive Lithonia, GA 30058 Ship To Southeast Shoe Distributor, Inc. 1102 Manga Atlanta, GA 30303 Quantity Item# Size Description # INSTI Perce recomane Shawne 6 Phone (404482-4444 Item# Description H51118 Bege Penco Erectomatic Shelving Size Quantity Unit Price 6 $ 121.30 Amount $ 727.80 ) Paid Condition: Excellene Paid Message Total Amount $ 727.80 . Tax 43.67 Total Invoice $771.47 Authorization Name: Bruce Penny Date: 12/26/18 Title: Purchasing Supervisor Signature Bruce Penny Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Voucher Check #: 7573 Paid Approval:_JS Date: 01/09/19 Date: 02/22/19 Voucher #: 9138 Invoice Weyco Group, Inc. 234 East Reservoir Avenue, P.O. Box 1188 Invoice #: 26171 Milwaukee, WI 53201 Phone:(312)458-7474, Fax:(312)458-2500 Shipped: Transit Freight Company FOB: Shipping Point Payee: Weyco Group, Inc. Account #: 12000 PO #: 3354 Terms: Net 45 Amount: $19.656.00 Description: Purchase of men's shoes Bill To Southeast Shoe Distributor, Inc 1102 Memorial Avenue Atlanta, GA 30303 Phone:(404)555-5555 Ship To Southeast Shoe Distributor, Inc. 1102 Memorial Avenue |Atlanta, GA 30303 Size 9.0 D 9.5 D 10.0 D 10.5 D 11.0 D 11.5 D 12.0 D Item # Description 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 13.0 D Quantity 25 50 50 50 50 25 25 25 25 50 50 50 50 25 25 25 Unit Price $31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 Amount $ 787.50 1,575.00 1,575.00 1,575.00 1,575.00 787.50 787.50 787.50 787.50 1,575.00 1,575.00 1,575.00 1,575.00 787.50 787.50 787.50 9.0 D 9.5 D 10.0D 10.5 D 11.0D 11.5 D 12.0 D 13.0 D $ 18,900.00 Rate N/A Paid Total Amount Tax Shipping Total Invoice 756.00 $ 19,656.00 Message Shipped 01/09/2018 Receiving Report Bill to Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Southeast Shoe Distributor, Inc. Date Received: 01/11/19 1102 Memorial Avenue Receiving Report #: 2824 Atlanta, GA 30303 Received from Purchase Order # Weyco Group, Inc. 3354 Purchase Order PO #: 3354 Date: 12/26/18 Date Required: 01/30/19 Terms: Net 45 Shipped: Transit Freight Company Buyer: Doug Scott Phone:(404)555-5555 Received by Freight carrier Transit Freight Company Sue Ravens Vendor Weyco Group, Inc. 234 East Reservoir Avenue P.O. Box 1188 Milwaukee, WI 53201 Phone:(312)458-7474 Ship To Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Size 9.0 D 9.5 D Description Stacy Adams low top tie brown 10.0D Quantity Item # 25 1618 50 1618 50 1618 50 1618 50 1618 25 1618 25 1618 25 1618 25 1617 50 1617 50 1617 50 1617 50 1617 25 1617 25 1617 25 1617 10.5D 11.0D 11.5D 12.0D 13.0D 9.0D 9.5D 10.00 10.5D 11.0D 11.5D 12.0D 13.0D Unit Price $ 31,50 31.50 31.50 31.50 31.50 31.50 31.50 Stacy Adams low top tie black Item # 1617 1617 1617 1617 1617 1617 1617 1617 1618 1618 1618 1618 1618 1618 1618 1618 Description Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Size Quantity 9.0 D 25 9.5 D 50 10.0 D 50 10.5C 50 11.0 D 50 11.5 D 25 12.0 D 25 25 9.0 D 25 9.5 D 50 10.0D 50 10.5 D 50 11.0 D 50 11.5 D 25 12.0 D 25 13.0 D 25 13.0D 31.50 Amount $ 787.50 1,575.00 1,575.00 1,575.00 1,575.00 787.50 787.50 787.50 787.50 1,575.00 1,575.00 1,575.00 1,575.00 787.50 787.50 787.50 Paid 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 Condition: Excellent Paid Message Total Amount $ 18,900.00 Tax Total Invoice $ 18,900.00 Authorization Name: Bruce Penny Date: 12/26/18 Title: Purchasing Supervisor Signature: Bruce Penny Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Voucher Check # 7579 Approval: IS Date: 02/27/19 Voucher #: 9170 Payee: Metro Cleaning Service Account #: 62000 Amount: $ 350.00 Paid Description: Monthly cleaning service Invoice Metro Cleaning Service 600 10" Street NW Atlanta, Georgia 30318 (404) 999-1818 Invoice no.: 19483 Bill To: KT Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Phone: (404)555-5555 Due Date: Date 01/30/19 Description January 2019 Cleaning Service 02/27/19) Amount $ 350.00 Paid Total Amount Due $ 350.00 2/28/19 E 52 Select a sample of checks issued after year-end and perform the following: a. Examine the voucher package and determine if the related payable was properly included or excluded from the year-end vendor ledgers. E 53 Reviewed by Southeast Shoe Distributor Nonstatistical Tests of Balance Evaluation - Expenditure Cycle Accounts Payable For the Year Ended December 31, 2018 Recorded Audited Amount Amount Misstatement Amount Misstatements: Total Sample Misstatement + $184,583.10 Projected Misstatement: Total Sample Misstatement Dollar Value of Sample Percentage Sample Dollar Misstatement Dollar Value of Population per Journal Projected Population Dollar Misstatement X $742,704.11 $40,000.00 Allowance for Sampling Risk Performance Materiality Projected Population Dollar Misstatement Recorded Adjustments Allowance for Sampling Risk Conclusions: Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a Southeast Shoe Distributor, Inc. Vendor Ledgers for Audit Procedure 3a* For the Period From December 1, 2018 to December 31, 2018 Debit Amount Credit Amount Vendor Date Trans. Ref. Type Balance Brown Group, Inc. CDJ 12,366.94 12/01/18 Balance Fwd 12/07/18 7357 12/12/18 47314 12/26/18 49524 322 12,366.94 0.00 1,952.64 1,952.64 25,883.00 27,835.64 Georgia Natural Gas Service 12/01/18 Balance Fwd 12/12/18 7358 12/26/18 359052-002-08 412.66 CDJ PJ 412.66 0.00 448.06 448.06 Metro Cleaning 12/01/18 Balance Fwd 12/05/18 18777 12/26/18 7415 350.00 PJ CDJ 0.00 350.00 0.00 350.00 Vargo Rack & Shelving 12/01/18 Balance Fwd 12/26/18 7417 12/31/18 2077 - 45 825.74 CDJ PJ 825.74 0.00 771.47 771.47 Weyco Group, Inc. 12/01/18 Balance Fwd 12/05/18 24715 9,649.56 7,111.88 16,761.44 PJ *Abstracted from the printout of Vendor Ledgers using exact format of the printout (Note: Trans. Ref. refers to the corresponding check number or vendor invoice number and Type refers to the corresponding Cash Disbursement Journal - CDJ or Purchase Journal - PJ). Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Voucher Check #: 7476 Approval: JS Date: 01/16/19 Voucher #: 9070 Payee Georgia Natural Gas Service Account #: 75000 Amount: $ 448.06 Paid Description: Monthly gas Service For: Southeast Shoe Distributor, Inc. 11102 Memorial Avenue Atlanta, Georgia 30303 Your Account Number 359052-002-08 Rate - Type of Service Commercial Billing Date 12/24/18 KT Previous Balance Payment - Thank You Remaining Balance Current Bill Total GAS 412.66 ( 412.66 ) 0.00 448.06 448.06 Paid Current bill Past Due After January 17, 2019 Total Amount Due 448.06 HOW YOUR CURRENT GAS CHARGES ARE CALCULATED Meter Type of Number Service Period 159756 11/22/18 - 12/24/18 32 Actual Days Reading Meter Readings Current Past 15297 15852 CCF Used 555 BTU Factor 1.049 Therms Used 582 Total Therms Billed 582 Energy Charge Therms X Rate (.73928) 430.26 WNA Therms X Factor (- .00558) - 3.25 Facilities Charge 8.00 Taxable Sales Tax Amount (3.00% 435.01 13.05 Current Gas Charge 448.06 SEE THE BACK OF THIS BILL FOR ADDITIONAL INFORMATION GEORGIA NATURAL GAS SERVICES 5605 GLENRIDGE DR NE, ATLANTA, GA 30342 (404) 257-4000 Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Invoice Check # 7523 Voucher Approval . Voucher 9113 Account 15000 Date: 01/25/19 Paid w 2077.45 Vargo Rack & Shelving Date: 12/28/18 6400 Hilandale Drive Lithonia, GA 30058 (4047482-4444 Shipped: Vargo Delivery FOB: Shipping Point Payee Varpo Rack & Shelving Amount $771.47 Description: Purchase of storage shelving Customer Order: 2348 Terms: Net 30 Bill To Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Ship To Southeast Shoe Distributor, Inc 1102 Memorial Avenue Atlanta, GA 30303 Phone: (404)555-5555 Item 3 Description H51118 Penco Erectomatic Shelving, Beige Quantity Unit Price Amount 6 $121.30 $ $727.80 Paid Total Amount $ 727.80 Rate: 6.0 Tax43.67 Shipping No Charge Total Invoice $771.47 $ Receiving Report Southeast Shoe Distributor, Inc. Date Received: 02/19 1102 Memorial Avenue Receiving Report # 2817 Atlanta, GA 30303 Received from Purchase Order # Vargo Rack & Sling 3349 Bille Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Purchase Order PO #: 3348 Date: 12/28/18 Date Required: 12/28/18 Terms: Net 30 Shipped: Vargo Truck Buyer: Mary Talley Phone:(404)555-5555 Freight carrier Vargo Truck Received by Swe Raws Vendor Vargo Rack & Shelving 5400 Hillandale Drive Lithonia, GA 30058 Ship To Southeast Shoe Distributor, Inc. 1102 Manga Atlanta, GA 30303 Quantity Item# Size Description # INSTI Perce recomane Shawne 6 Phone (404482-4444 Item# Description H51118 Bege Penco Erectomatic Shelving Size Quantity Unit Price 6 $ 121.30 Amount $ 727.80 ) Paid Condition: Excellene Paid Message Total Amount $ 727.80 . Tax 43.67 Total Invoice $771.47 Authorization Name: Bruce Penny Date: 12/26/18 Title: Purchasing Supervisor Signature Bruce Penny Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Voucher Check #: 7573 Paid Approval:_JS Date: 01/09/19 Date: 02/22/19 Voucher #: 9138 Invoice Weyco Group, Inc. 234 East Reservoir Avenue, P.O. Box 1188 Invoice #: 26171 Milwaukee, WI 53201 Phone:(312)458-7474, Fax:(312)458-2500 Shipped: Transit Freight Company FOB: Shipping Point Payee: Weyco Group, Inc. Account #: 12000 PO #: 3354 Terms: Net 45 Amount: $19.656.00 Description: Purchase of men's shoes Bill To Southeast Shoe Distributor, Inc 1102 Memorial Avenue Atlanta, GA 30303 Phone:(404)555-5555 Ship To Southeast Shoe Distributor, Inc. 1102 Memorial Avenue |Atlanta, GA 30303 Size 9.0 D 9.5 D 10.0 D 10.5 D 11.0 D 11.5 D 12.0 D Item # Description 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1617 Stacy Adams Low Top Tie Black 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 1618 Stacy Adams Low Top Tie Brown 13.0 D Quantity 25 50 50 50 50 25 25 25 25 50 50 50 50 25 25 25 Unit Price $31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 Amount $ 787.50 1,575.00 1,575.00 1,575.00 1,575.00 787.50 787.50 787.50 787.50 1,575.00 1,575.00 1,575.00 1,575.00 787.50 787.50 787.50 9.0 D 9.5 D 10.0D 10.5 D 11.0D 11.5 D 12.0 D 13.0 D $ 18,900.00 Rate N/A Paid Total Amount Tax Shipping Total Invoice 756.00 $ 19,656.00 Message Shipped 01/09/2018 Receiving Report Bill to Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Southeast Shoe Distributor, Inc. Date Received: 01/11/19 1102 Memorial Avenue Receiving Report #: 2824 Atlanta, GA 30303 Received from Purchase Order # Weyco Group, Inc. 3354 Purchase Order PO #: 3354 Date: 12/26/18 Date Required: 01/30/19 Terms: Net 45 Shipped: Transit Freight Company Buyer: Doug Scott Phone:(404)555-5555 Received by Freight carrier Transit Freight Company Sue Ravens Vendor Weyco Group, Inc. 234 East Reservoir Avenue P.O. Box 1188 Milwaukee, WI 53201 Phone:(312)458-7474 Ship To Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Size 9.0 D 9.5 D Description Stacy Adams low top tie brown 10.0D Quantity Item # 25 1618 50 1618 50 1618 50 1618 50 1618 25 1618 25 1618 25 1618 25 1617 50 1617 50 1617 50 1617 50 1617 25 1617 25 1617 25 1617 10.5D 11.0D 11.5D 12.0D 13.0D 9.0D 9.5D 10.00 10.5D 11.0D 11.5D 12.0D 13.0D Unit Price $ 31,50 31.50 31.50 31.50 31.50 31.50 31.50 Stacy Adams low top tie black Item # 1617 1617 1617 1617 1617 1617 1617 1617 1618 1618 1618 1618 1618 1618 1618 1618 Description Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Black Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Stacy Adams Low Top Tie Brown Size Quantity 9.0 D 25 9.5 D 50 10.0 D 50 10.5C 50 11.0 D 50 11.5 D 25 12.0 D 25 25 9.0 D 25 9.5 D 50 10.0D 50 10.5 D 50 11.0 D 50 11.5 D 25 12.0 D 25 13.0 D 25 13.0D 31.50 Amount $ 787.50 1,575.00 1,575.00 1,575.00 1,575.00 787.50 787.50 787.50 787.50 1,575.00 1,575.00 1,575.00 1,575.00 787.50 787.50 787.50 Paid 31.50 31.50 31.50 31.50 31.50 31.50 31.50 31.50 Condition: Excellent Paid Message Total Amount $ 18,900.00 Tax Total Invoice $ 18,900.00 Authorization Name: Bruce Penny Date: 12/26/18 Title: Purchasing Supervisor Signature: Bruce Penny Case 10.5 - Southeast Shoe Distributor, Inc. Documents and Records for Audit Procedure 3a (continued) Voucher Check # 7579 Approval: IS Date: 02/27/19 Voucher #: 9170 Payee: Metro Cleaning Service Account #: 62000 Amount: $ 350.00 Paid Description: Monthly cleaning service Invoice Metro Cleaning Service 600 10" Street NW Atlanta, Georgia 30318 (404) 999-1818 Invoice no.: 19483 Bill To: KT Southeast Shoe Distributor, Inc. 1102 Memorial Avenue Atlanta, GA 30303 Phone: (404)555-5555 Due Date: Date 01/30/19 Description January 2019 Cleaning Service 02/27/19) Amount $ 350.00 Paid Total Amount Due $ 350.00