INSTRUCTIONS: Work paper 11-2 contains a listing of the cash disbursement journal entries made in the first few days of the following year end. Compare the transactions on the cash disbursements journal with the accounts payable listing on work paper 11-1. Use the appropriate tick mark to evidence your review of each transaction. Fields you are to complete are colored yellow. The color wil disappear as the field is completed. When you are finished reviewing the transactions on work paper 11-2, enter your initials in the yellow box with title "Initial Here." On the worksheet labeled "Evaluation", provide the reason why you identified each transaction for additional investigation and review by the audit team. Please input your answers into Connect or print a hard copy of the Evaluation worksheet and Work Paper 11-2 for submission unless your instructor requests an electronic submission. The work papers are formatted to fit on one page. CONNECT INPUT Input your responses from the Evaluation worksheet into the corresponding questions in Connect EARTHWEAR CLOTHIERS Accounts Payable Listing December 31, 2019 11-4 SAA 1/12/2020 Vendor Name Aarhus Industries Alpas Cashmere American Apparel Anderson Clothes, Inc. Apparel Concepts Asian Textile Resource Group C&S Manufacturing Inc. CDSB Retail Chami Design Inc. Chief Jack International Deguire Halden Equipment Leasing Europe By Post Distribution Services Fairway Corporation Lid. Fashion & Craft Industria Americana, Lida. Mail Works Mauler Creations Mountain West Properties Group MS Leather Factory National Retail Leaseholdings Southside Apparel Stephenson Promotion Texwin Pacific Lid Warehouse Solutions Leasing Washington Mig, Inc. Western Wear Textiles Zantec Bros. Amount Due 94 840 34 522 25407 V 345,392 434,032 V 25,646,163 v 134,043 1,538,902 V 342 340 112,034 3.475,452 V 774892 87 232 tv 23,452 14292 301 tv 823,343 990 822 987480 40,501 V 1,839,024 V 345 346 69291 105,021 IV 1,334,921 V 234 802 45,475 8,920 V $ 54,185.950 FTB LEGEND F = Footed t = Traced to accounts payable subsidiary records. V = Voucher packets examined for transaction validity. No exceptions. TIB = Agreed to trial balance EARTHWEAR CLOTHIERS Excerpt from EarthWear Cash Disbursements Journal CASH DISBURSEMENTS JOURNAL from 1/1/2020 through 1/11/2020 Date 1/1/2020 1/1/2020 1/2/2020 1/3/2020 1/3/2020 144/2020 Check(C) ire(W) # W.1863 C-57698 W:1864 C-57699 C.57700 C.57701 C.57702 C-57703 Voucher# 195948 195949 195950 520444 195951 265152 195952 375929 Description Inventory PO# 627-2561-1818 Inventory PO# 627-2561-1821 Inventory PO# 627-2561-1822 Building Supply Inventory PO# 627-2561-1823 Advertising Inventory PO# 627-2561-1825 Uflies January Totals to Date Payee Apparel Concepts American Apparel Texwin Pacific Ltd. Lewis Hardware MS Leather Factory Stephenson Promofon C&S Manufacturing Inc. Intermountain Gas GL Account# 12087-25201-5608971-113 11023-25201-1435149-881 15237-56213-8146523-300 33000-91200-1253000-100 11023-25750-4152610-108 55126-11592-1001220-100 11023-25201-4441563-656 99000-61000-1642000-100 Cash 254,032 25,407 105,021 20,536 40,501 157 206 134,043 37 554 $494,861 117/2020 1/9/2020 LEGEND F = Footed. S = Scanned and Reviewed. = Traced to December Accounts Payable Listing A = Flagged for further inquiry and review. The McGraw Hi Companies, Inc, 2019 EARTHWEAR CLOTHIERS Search For Unrecorded Liabilities December 31, 2019 ied for further inquiry and review Reasoning for transactions selected for further inquiry and review Vendor payment on cash disbursements journal does not tie to balance on accounts payable listing. Vendor payment on cash disbursements journal does not appear on accounts payable listing. Vendor payment on cash disbursements journal exceeds balance on accounts payable listing. ) (Click to select) Apparel Concepts American Apparel Texwin Pacific Ltd. Lewis Hardware MS Leather Facotry Stephenson Promotion C&S Manufacturing Inc. Intermountain Gas Danies, Inc., 2019 Transactions identified for further inquiry and review Apparel Concepts Lewis Hardware Stephenson Promotion ) EARTHWEAR CLOTHIERS Search Pa (Click to select) Vendor payment on cash disbursements journal does not appear on accounts payable listing. Vendor payment on cash disbursements journal exceeds balance on accounts payable listing. Vendor payment on cash disbursements journal does not tie to balance on accounts payable listing. Vendor on accounts payable listing does not appear on the cash disbursements journal. Vendor payment on cash disbursements journal exceeds balance on accounts payable listing. INSTRUCTIONS: Work paper 11-2 contains a listing of the cash disbursement journal entries made in the first few days of the following year end. Compare the transactions on the cash disbursements journal with the accounts payable listing on work paper 11-1. Use the appropriate tick mark to evidence your review of each transaction. Fields you are to complete are colored yellow. The color wil disappear as the field is completed. When you are finished reviewing the transactions on work paper 11-2, enter your initials in the yellow box with title "Initial Here." On the worksheet labeled "Evaluation", provide the reason why you identified each transaction for additional investigation and review by the audit team. Please input your answers into Connect or print a hard copy of the Evaluation worksheet and Work Paper 11-2 for submission unless your instructor requests an electronic submission. The work papers are formatted to fit on one page. CONNECT INPUT Input your responses from the Evaluation worksheet into the corresponding questions in Connect EARTHWEAR CLOTHIERS Accounts Payable Listing December 31, 2019 11-4 SAA 1/12/2020 Vendor Name Aarhus Industries Alpas Cashmere American Apparel Anderson Clothes, Inc. Apparel Concepts Asian Textile Resource Group C&S Manufacturing Inc. CDSB Retail Chami Design Inc. Chief Jack International Deguire Halden Equipment Leasing Europe By Post Distribution Services Fairway Corporation Lid. Fashion & Craft Industria Americana, Lida. Mail Works Mauler Creations Mountain West Properties Group MS Leather Factory National Retail Leaseholdings Southside Apparel Stephenson Promotion Texwin Pacific Lid Warehouse Solutions Leasing Washington Mig, Inc. Western Wear Textiles Zantec Bros. Amount Due 94 840 34 522 25407 V 345,392 434,032 V 25,646,163 v 134,043 1,538,902 V 342 340 112,034 3.475,452 V 774892 87 232 tv 23,452 14292 301 tv 823,343 990 822 987480 40,501 V 1,839,024 V 345 346 69291 105,021 IV 1,334,921 V 234 802 45,475 8,920 V $ 54,185.950 FTB LEGEND F = Footed t = Traced to accounts payable subsidiary records. V = Voucher packets examined for transaction validity. No exceptions. TIB = Agreed to trial balance EARTHWEAR CLOTHIERS Excerpt from EarthWear Cash Disbursements Journal CASH DISBURSEMENTS JOURNAL from 1/1/2020 through 1/11/2020 Date 1/1/2020 1/1/2020 1/2/2020 1/3/2020 1/3/2020 144/2020 Check(C) ire(W) # W.1863 C-57698 W:1864 C-57699 C.57700 C.57701 C.57702 C-57703 Voucher# 195948 195949 195950 520444 195951 265152 195952 375929 Description Inventory PO# 627-2561-1818 Inventory PO# 627-2561-1821 Inventory PO# 627-2561-1822 Building Supply Inventory PO# 627-2561-1823 Advertising Inventory PO# 627-2561-1825 Uflies January Totals to Date Payee Apparel Concepts American Apparel Texwin Pacific Ltd. Lewis Hardware MS Leather Factory Stephenson Promofon C&S Manufacturing Inc. Intermountain Gas GL Account# 12087-25201-5608971-113 11023-25201-1435149-881 15237-56213-8146523-300 33000-91200-1253000-100 11023-25750-4152610-108 55126-11592-1001220-100 11023-25201-4441563-656 99000-61000-1642000-100 Cash 254,032 25,407 105,021 20,536 40,501 157 206 134,043 37 554 $494,861 117/2020 1/9/2020 LEGEND F = Footed. S = Scanned and Reviewed. = Traced to December Accounts Payable Listing A = Flagged for further inquiry and review. The McGraw Hi Companies, Inc, 2019 EARTHWEAR CLOTHIERS Search For Unrecorded Liabilities December 31, 2019 ied for further inquiry and review Reasoning for transactions selected for further inquiry and review Vendor payment on cash disbursements journal does not tie to balance on accounts payable listing. Vendor payment on cash disbursements journal does not appear on accounts payable listing. Vendor payment on cash disbursements journal exceeds balance on accounts payable listing. ) (Click to select) Apparel Concepts American Apparel Texwin Pacific Ltd. Lewis Hardware MS Leather Facotry Stephenson Promotion C&S Manufacturing Inc. Intermountain Gas Danies, Inc., 2019 Transactions identified for further inquiry and review Apparel Concepts Lewis Hardware Stephenson Promotion ) EARTHWEAR CLOTHIERS Search Pa (Click to select) Vendor payment on cash disbursements journal does not appear on accounts payable listing. Vendor payment on cash disbursements journal exceeds balance on accounts payable listing. Vendor payment on cash disbursements journal does not tie to balance on accounts payable listing. Vendor on accounts payable listing does not appear on the cash disbursements journal. Vendor payment on cash disbursements journal exceeds balance on accounts payable listing