1. Identify inconsistencies and anomalies in controls. Include the following details in your response:
   1. Identify any discrepancies in the controls.
   2. Identify numbers that appear irregular (red flags).

\begin{tabular}{|r|r|r|r|r|r|} \hline \multicolumn{1}{|c|}{ Account: Accounts Payable } & \multicolumn{2}{|c|}{ No. 200 } \\ \hline & & & & \multicolumn{2}{|c|}{ Balance } \\ \cline { 5 - 6 } Date & Invoice & Debit & Credit & Debit & Credit \\ \hline 8/1/2022 & Beginning Balance & & & & 2,075.55 \\ 8/3/2022 & 4325 & & 350.44 & & 2,425.99 \\ 8/4/2022 & 4322 & 200.00 & & & 2,225.99 \\ 8/8/2022 & 4320 & 1,132.22 & & & 1,093.77 \\ 8/9/2022 & 4326 & & 380.99 & & 1,474.76 \\ 8/12/2022 & 4324 & 200.00 & & & 1,274.76 \\ 8/12/2022 & 4327 & & 435.76 & & 1,710.52 \\ 8/15/2022 & 4328 & & 400.00 & 2,110.52 \\ 8/17/2022 & 4318 & 300.12 & & & 1,810.40 \\ 8/17/2022 & 4329 & & 1,844.28 & & 3,654.68 \\ 8/18/2022 & 4330 & & 280.09 & & 3,934.77 \\ 8/19/2022 & 4331 & & 87.92 & & 4,022.69 \\ 8/22/2022 & 4325 & 350.44 & & & 3,672.25 \\ 8/23/2022 & 4333 & & 150.00 & & 3,822.25 \\ 8/24/2022 & 4332 & & 250.00 & & 4,072.25 \\ 8/24/2022 & 4334 & & 109.52 & & 4,181.77 \\ 8/26/2022 & 4316 & 200.00 & & & 3,981.77 \\ 8/29/2022 & 4335 & & 2,000.00 & & 5,981.77 \\ 8/30/2022 & 4336 & & 350.41 & & 6,332.18 \\ 8/30/2022 & 4328 & 4,000.00 & & & 2,332.18 \\ \hline 8/31/2022 & Ending Balance & 6,382.78 & 6,639.41 & & 2,332.18 \\ \hline \end{tabular} Accounts Payable Subsidiary Ledger \begin{tabular}{|r|r|r|r|r|r|} \hline \multicolumn{5}{|c|}{ Vendor A } & \multicolumn{2}{|c|}{} \\ \hline & & & & \multicolumn{2}{|c|}{ Balance } \\ \cline { 5 - 6 } Date & Invoice & Debit & Credit & Debit & Credit \\ \hline 8/1/2022 & Beginning Balance & & & & 1,532.22 \\ 8/4/2022 & 4322 & 200.00 & & & 1,332.22 \\ 8/8/2022 & 4320 & 1,132.22 & & & 200.00 \\ 8/18/2022 & 4330 & & 280.09 & & 480.09 \\ 8/24/2022 & 4332 & & 250.00 & & 730.09 \\ 8/26/2022 & 4316 & 200.00 & & & 530.09 \\ \hline 8/31/2022 & Ending Balance & 1,532.22 & 530.09 & & 530.09 \\ \hline & & Vendor B & & & \\ \hline & & & & & Balance \\ \cline { 1 - 6 } Date & Invoice & Debit & Credit & Debit & Credit \\ \hline 8/1/2022 & Beginning Balance & & & & 200.00 \\ 8/3/2022 & 4325 & & 350.44 & & 550.44 \\ 8/12/2022 & 4324 & 200.00 & & & 350.44 \\ 8/17/2022 & 4329 & & 1,804.28 & & 2,154.72 \\ 8/22/2022 & 4325 & 350.44 & & & 1,804.28 \\ 8/30/2022 & 4336 & & 350.41 & & 2,154.69 \\ \hline 8/31/2022 & Ending Balance & 550.44 & 2,505.13 & & 2,154.69 \\ \hline \end{tabular}