Need assistance with my calculations below highlighted. Total A/R per Client G/L for each and the proposed audit adjustment. Thanks

Client Name Accounts Receivable Trial Balance December 31, 2021 \begin{tabular}{l|l|} \hline Objective: & To test the clerical accuracy of the Accounts Receivable Trial Balance \\ \hline Procedures: & 1. Obtain the accounts receivable trial balance from the client and foot 2. Compare the accounts receivable trial balance to the general ledger balance \\ \hline \end{tabular} To adjust A/R and Sales to actual Client Name Accounts Receivable Trial Balance December 31, 2021 \begin{tabular}{l|l|} \hline Objective: & To test the clerical accuracy of the Accounts Receivable Trial Balance \\ \hline Procedures: & 1. Obtain the accounts receivable trial balance from the client and foot 2. Compare the accounts receivable trial balance to the general ledger balance \\ \hline \end{tabular} To adjust A/R and Sales to actual