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	$ 49,254
Add: Deposits in transit	4,519
	$ 53,773
Less: Checks outstanding	20,980
Balance per ledger, 12/31	$ 32,793

According to the clients accounting records, checks totaling $31,823 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 $50,986. Of the checks outstanding at December 31, checks totaling $3,638 were not returned in the cutoff statement, and of those issued per the accounting records in January, checks totaling $8,285 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 clients records of checks outstanding at December 31 plus checks issued from January 114.