In discussing the $$Statement of Accounts$$ with Joan Whalen, you discovered that the accounts had not been adjusted at October $31.$ After reviewing the statements, identify and discuss $2$ adjustments that may be missing, and how they affect the accuracy of these statements. Assuming that an accurate set of financial statements will be submitted by Joan Whalen in a few days, what other considerations or information would you require before making a decision on the loan request?