Nancy Howe, your staff assistant on the Aprll $30,20$X$2,$ audit of Wilcox Company, was transferred to another audit engagement before

she could complete the audit of unrecorded accounts payable. Her working paper, which you have reviewed and are satisfied is

complete, appears below.

Wilcox Company

Unrecorded Accounts Payable M$-1-1$

Apr$1130,202$

Vendor and Description Anount

Invoice Date

Hill & Harper$-$unpaid legal fees at April $30,$ X$2($see lawyer's

letter at M$-4)$

$$1,250y$

April $1,x_2$

Drew Insurance Agency$-$unpaid premium at year$-$end on fire insurance

for period Apr$111,$ X$2-$ March $31,$ X$3($see insurance broker letter

at