During the audit of Sunset Building Supply, you are given the following year-end bank reconciliation prepared by the client: According to the client's accounting records, checks totaling $31,482 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 $50,440. Of the checks outstanding at December 31 , checks totaling $3,600 were not returned in the cutoff statement, and of those issued per the accounting records in January, checks totaling $8,200 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 1-14