Carefully examine each item on the Search for Unrecorded Liabilities Schedule (L-3) and Accounts Payable Schedule (L-2). Make adjusting entries to accrue any liability that Apollo incurred as of 12/31/2017 but did not accrue for it.

				Apollo Shoes, Inc. L-3
			Search for Unrecorded Liabilities						Prepared by
			For Year Ended 12/31/2017						Reviewed by
From Cutoff Bank Statement:				From Check Register			From Voucher Packet
Check	Date	Amount		Date of Check	Payee		Invoice Date	Description
3622	1/13/18	$6,683.93		1/10/18	Smart Chip		12/27/17	Annual computer maintenance contract2018.
3623	1/13/18	$2,937.13		1/10/18	Tiger Jaguar Dealership		1/9/18	Automobile maintenance on 1/9/2018.
3624	1/14/18	$6,868.12		1/10/18	Fleur de Lis Catering		12/31/17	Catered Holiday party.
3625	1/13/18	$124.81		1/10/18	Office Hacks		1/10/18	Office supplies purchased 1/10/2018.
3626	1/13/18	$15,216.88		1/10/18	B. Franklin's LP&E		1/6/18	"For December electricity".
3627	1/13/18	$6,891.16		1/10/18	Squint Cellular		1/5/18	December telephone bill.
3628	1/13/18	$6,025.43		1/10/18	Sam Shaw		N/A	Car washes for fleet of automobiles on 1/13/2018
3629	1/13/18	$927.09		1/10/18	Just Boxes		1/7/18	Packaging material ordered 1/7/2018
3630	1/14/18	$8,419.69		1/10/18	Synergizer Battery Company		1/3/18	The goods were received on 1/6/2018 with bill of lading showing a 1/3/2018 shipping date and marked FOB, Shipping - Chicago.
3631	1/14/18	$8,434,889.09		1/10/18	Anglonesia R&R Institute		12/27/17	The receiving report was dated, Wednesday, 12/31/2017. The AP clerk indicated that the office party was held the afternoon of the 31st and the receiving report was probably not forwarded until the next working day so was not included in year-end accounts payable. This was counted and included in the inventory count.
3632	1/14/18	$1,117.19		1/10/18	Office Hacks		12/31/17	Business cards, picked up 12/30/2017.
3633	1/13/18	$6,924.96		1/10/18	Smart Chip		1/10/18	Computer purchased 1/10/2018.
3634	1/14/18	$4,994.99		1/10/18	Sign Up!		12/31/17	New logos on vehicles on 12/31/2017.
3635	1/13/18	$5,174.00		1/10/18	Zrocks		1/10/18	Copy machine purchased 1/10/2018.
3636	1/13/18	$585.28		1/10/18	Smart Chip		1/10/18	Computer supplies picked up 1/10/2018.

Apollo Shoes, Inc.				L-2
Accounts Payable Schedule			Prepared by
For Year Ended 12/31/2017			Reviewed by
PBC
List of Vendors
Anglonesian Institute for Reprograming		$0.00
& Rehabilitation
B. Franklin's LP&E		$0.00
Fleur de Lis Catering		$6,868.12
Just Boxes		$0.00
Lawyers "R" Us, LLC		$1,902,224.45
Office Hacks Supplies		$1,117.19
Sign Up!		$4,994.99
Smart Chip		$0.00
Squint Telephone and Cellular		$6,891.16
Synergizer Battery Company		$0.00
Tiger Jaguar Dealership		$0.00
Zrocks		$0.00
Balance 12/31/17		$1,922,095.91