Procedures: Requested all unpaid invoices as of 21'103'22, as well as all invoices paid between 13'13'22 2!10.\\'22. Examined above invoices, noting period to which charges apply. Traced 2021 charges to client's 12I3U21 adjustment for unrecorded liabilities. Audit Adjustment 3 .lmlwlmIU'IlAlmlNliAlolwlmlulmlmlplm N|H|D|w|m|u|m|m| 9452 Other Professional Services 8340 Advertising Expense 8310 Sales Commissions 9431 FICA Tax Expense 9452 State Unemployment Tax Expense 9480 Printing and Copying Expense 9481 Shipping and Postage Expense 9460 Supplies Expense 9458 Utilities Expense 2020 Accounts Payable 2051 FICA Payable 2054 Unemployment and Worlrers' Compensation Premiums Payable 2080 Accmed Commissions Payable To record 2021 charges not reected by Brony's Bikes DEBIT 1656'!!!) CREDIT 165m