Provide an audit explanation by reading, reviewing, and doing a recount on the audited financial statement linked below to confirm the balance of the account item "Cash and Cash equivalents" (found in page 11) under the balance sheet for an audited financial statement linked down below. Under the recount phase, describe the different sections of the audited Financial Statement such as appendices and including all the supporting documents and notes (disclosures) that accompany the financial statement as to how the balance for cash and cash equivalents account is obtained. Please be as specific as possible, provide an explanation under each phase along with the page reference for each supporting document that is used to back up the claims of the account balance computed.

Audited Financial Statement Reference: (UPDATED)

https://drive.google.com/file/d/1SSzL8maMIkYYY7Rq1fuAYVLM0imeDgK8/view?usp=sharing