During the audit of Sunset Building Supply, you are given the following year$-$end bank reconciliation prepared by the client:

SUNSET BUILDING SUPPLY

Bank Reconciliation

December $31$

Balance per $12/31$ bank statement $ $48,974$

Add: Deposits in transit $4,491$

$ $53,465$

Less: Checks outstanding $20,859$

Balance per ledger, $12/31$ $ $32,606$

According to the client$$s accounting records, checks totaling $$31,641$ were issued between January $1$ and January $14$ of the following year. You have obtained a cutoff bank statement dated January $14$ containing paid checks amounting to $$50,695.$ Of the checks outstanding at December $31,$ checks totaling $$3,619$ were not returned in the cutoff statement, and of those issued per the accounting records in January, checks totaling $$8,242$ were not returned.

Required:

Prepare a working paper comparing $(1)$ the total of all checks returned by the bank or still outstanding with $(2)$ the total per the client$$s records of checks outstanding at December $31$ plus checks issued from January $114.$