Bert Finney, CPA, was engaged to conduct an audit of the financial statements of Clayton Realty Corporation for the month ending 31 January 2006. The examination of monthly rent reconciliation is a vital portion of the audit engagement. The following rent reconciliation was prepared by the controller of Clayton Realty Corporation and was presented to Finney, who subjected it to various audit procedures. Clayton Realty Corporation Rent Reconciliation For the month ended 31 January 2006 Gross apartment rents (Schedule A) 1.600.800 Less vacancies (Schedule B) 20,500 Net apartment rentals 1,580,300 Less unpaid January rents (Schedule C) 7,800 Total 1,572,500 Add prepaid rent collected (Apartment 116) 500 Total Cash Collected 1.573.000* Schedule A, B, and C are available to Finney but are not presented here. Finney has conducted a study and evaluation of the system of internal control and found that the system could be counted on to produce reliable accounting information. Cash receipts from rental operations are deposited in a special bank account. Required: What substantive audit procedures should Finney employ during the audit to substantiate the validity of each of the dollar amounts marked by the star (*)