Is there a cut-off error in revenue? If so, please indicate the amount. ________

Is there a cut-off error in expense? If so, please indicate the amount. ________

Is there a cut-off error in cash receipts? If so, please indicate the amount ________

What effect (amount), if any, of error(s)s on 2021 operating income? ________

charge of Cut-off Testing In addition to confirming accounts receivable, you are also concerned about the cut-off assertion for cash, accounts receivable, revenue, cost of sales and accounts payable at SG as of year-end 12/31/2021. Accounts receivable relates to delivery of food to customers. All sales to customers are on credit. SG invoices its customers at the time of delivery and receives cash payments from customers in about 30 days. Delivery schedule obtained from the Production Department: Date Employee in- Location Customer Vendor/Supplier Receipt amount billing from Vendor amount December 30, 2021 Susan Wal-get 12,000 Restaurant A $8,000 December 30, 2021 Pa Best Cosp 9,000 Restaurant B 7,000 December 31, 2021 Trevor Mn CPA 11,000 Restaurant A 6,000 Restaurant B 4,000 December 31, 2021 Pa TC 12,000 Restaurant 9,000 University January 2, 2022 Trevor Pa 16,000 Restaurant 12,000 January 2, 2022 Pa IMA 14,000 Restaurant A 8,000 Restaurant 2,000 January 3, 2022 Susan/Pa U of TC 15,000 Restaurant B 10,000 Deposit tickets (which match the bank statements) reveal that actual cash receipts from customers for this time period were: event Date December 30, 2021 December 31, 2021 January 2, 2022 January 3, 2022 Total receipts from customers for the day - deposit record $24,000 8,000 11,000 26,000 General Ledger 12/31/2021 Cash Accounts payable Revenue 30-Dec 31-Dec 12,000 11,000 30-Dec 31-Dec 24,000 8,000 12,000 2,000 30-Dec 31-Dec 12,000 2,000 15,000 10,000 Accounts Receivable 12,000 24,000 11,000 8,000 30-Dec 31-Dec Cost of Sales 15,000 10,000 30-Dec 31-Dec