Q4. Review the accounts receivable lead sheet memo and related workpapers (AR.3.1 to AR.3.4). Evaluate the auditors tick marks, comments, and explanations in the memo on the lead sheet. Identify any of the following issues:
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Did they perform all of the steps associated with the AR.3 audit procedure?
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Did they perform the steps accurately? If not, specifically state the nature of the problem and follow up on it to the extent possible with the information given.
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Do you see any other issues or problems with the auditors work or client documentation?
We analyzed the AR and sales account balances and performed ratio analysis of the 12/31/20X2 balances fluctuation in account balances from the prior year as a change of over 25% of TM and over a 4% change. Alpine Cupcakes, Inc. AR and Sales Lead Sheet Memo Audit Year December 31, 20x2 Garcia and Foster, CPAS Performed By: 785 Date: 02/10/2013 Reviewed By: SDM Date: 2/12/20x3 Client: Alpine Cupcakes, Inc. Year End: 12/31/20X2 and activity. See AR.3.2 -AR.3.4 for analysis. Per our firm methodology, we identified any significant For the ratio analysis, our firm methodology is to investigate ratio changes from the prior year that are over a 4% change. For substantiating the fluctuations in sales revenue, our firm methodology is to look at specific customer accounts that had a change greater than $6,000. In order to substantiate sales to these customers, we reviewed supporting documentation to validate the sales transactions to these customers. See AR.3.4 for more details. BATI Cambridge Business Publishers Alpine Cupcakes, Inc. AR and Sales Lead Sheet Audit Year December 31, 20X2 Performed by: 7ES 02/10/2023 Reviewed by: SDM 2/12/2003 AR and Sales Related Account Analysis: PP Account Sales Revenue: Corporate Accounts Sales Revenue: Storefront Total Sales Revenue Total Balance 12/31/X1 $1,400,761.58 345,317.00 $1,746,078.58 7 264.716.87 15,389.90 23,081.20 $303,187.97 Total Balance 12/31/X2 $ Change % Change $1,466,266.08 76 1 $65,504.50 4.68% 349,820.50 4,503.50 1.30% $1,816,086.58 9 275,649.21 78 10,932.34 4.13% 16,093.95 704.05 4.57% ! 23,390.80 309.60 1.34% $315,133.96 COGS: Ingredients COGS: Boxes and Cupcake Cups COGS: Beverages Total COGS 55.45% Accounts Receivable Allowance for Uncollectible Accounts $193,976.31 $0.00 $301,530.90 TO$107,554.60 $0.00 $0.00 0.00% 2 Ratio Analysis: % Change 3 AR Turnover = Net Credit Sales / Avg. AR Days Sales Outstanding = 365/AR Turnover Gross Margin % = (Sales - COGS)/Sales 12/31/20x1 Ratio 10.25 35.60 0.83 12/31/20X2 Ratio 5.92 61.67 0.83 -42.28% 73.26% 0% Product Analysis (Number Sold): 4 1 Total Cupcakes Coffee Sodas Hot Chocolate Milk 20X1 650,563 33,063 31,240 11,466 16,484 20X2 697,466 32,775 30,418 11,573 17,013 % Change 7.21% -0.87% -2.63% 0.93% 3.21% AR.3.2: pg. 1 of 2 Garcia and Foster Audit Workpaper 131 Performed by: 755 02/10/2013 Reviewed by: SDM 2/12/20x3 Alpine Cupcakes, Inc. AR and Sales Lead Sheet Audit Year December 31, 20x2 Hadita 2016 78 - Agreed to December Trial Ealance. PY - Agreed to Propors. The fluctuation is less than 25% o T (8925) and less than a 4% change. P - The ratio fluctuation is less than a 4% change. 7 - Footed - Per discussion with Lisa lawas the company has seen a significant increase in scooral customers sales during 20x2.7he following customers all had an increase in sales revenue from 2011 of over 56.000 Ew Appetito Restaurants. Ellbore Coffee Shops High Country Coffee. Godlie's Wraps. Pueresse de sales leads to the increased shipping connue as the revenue is changed on a beer cupcake basis. See MR.3.3 2. Per discussion with Lisa Thomas, Alaine Cupcakes does a catelul credit check of customers fordon to casuing credit, and they have not bad a prodlene collecting in the past. Were they to have a customer ho did wat pay. they would use the direct unite-off method to diminate the receivable. 3. Per discussion with Lua Thomas, the collection of HR balances is within industry standards. 4 - Per discussion with List Thomas Alpine Cupcakes experienced increased customers' sales in 2022. These changes ales led to decreases in the camber of cuecakes being sold. See HR.3.3 and 2.3.4. Garcia and Foster Audit Workpaper 132 AR.3.2: pg 2 of 2 Cambridge Business Publishers Alpine Cupcakes, Inc. 20x2 Cupcake Corporate Sales Analysis Audit Year December 31, 20X2 Performed by: 7ES 02/10/2013 Reviewed by: SDM 2/12/20x3 Customer Name Bon Appetito Restaurants Boulder Tea House Broken Eggs Restaurant Brown's Tavern Bubba's Fish House Buckhead Restaurants Chavez Cantina Country Barrel Restaurants Denver Bakery Caf Denver Sirloin Restaurants Elkhorn Coffee Shops Fontana Catering & Caf Granny's Caf High Country Coffee Julie's Wraps Little's Grill Luigi's Bistro Mile High Steakhouses Mountain Lion Restaurant Mountain Trout Fish House Nora's Caf Papa's Restaurant Pebbles Inn Scotty's Taverns Smokey's Barbeque Pit Southside Caf St. Francis Hotel and Spa Steinberg Delis The Breakfast Place The Sandwich Place UC Boulder Food Service UC Denver Food Service Cupcake Sales Revenue Shipping Revenue Corporate Sales Revenue 20x1 20x1 Cupcakes Ordered Invoice Total 59,493 142,783.20 5,095 12,228.00 7,052 16,924.80 5,694 13,665.60 9,622 23,092.80 13,057 31,336.80 14,021 33,650.40 35,419 85,005.60 22,809 54,741.60 19,529 46,869.60 31,674 76,017.60 15,210 36,504.00 13,766 33.038.40 23,850 57,240.00 7,602 18,244.80 5,608 13,459.20 8,396 20,150.40 44,794 107,505.60 10,235 24,564.00 11,391 27,338,40 17,922 43,012.80 12,677 30,424.80 4,310 10,344.00 6,079 14,589.60 14,105 33,852.00 9,304 22,329.60 13,449 32,277.60 10,752 25,804.80 18,984 45,561.60 4,474 10,737.60 58,948 141,475.20 44,305 106,332.00 579,626 1,391, 102.40 9,657.52 23.2 1,400,759.92 20X2 20X2 Cupcakes Ordered Invoice Total 62,088 149,011.20 4,464 10,713.60 7.150 17,160.00 4,225 10,140.00 10,485 25,164.00 15,013 36,031 20 15,842 38,020.80 35,163 84,391.20 24,259 58,221.60 18,578 44,587.20 34,449 82,677.60 16,067 38,560.80 13,994 33,585.60 27,365 65,676.00 10,613 25,471.20 6.218 14,923.20 6,683 16,039.20 45,629 109,509.60 10,429 25,029.60 12,269 29,445.60 20,005 48,012.00 13,496 32,390.40 3,520 8,448.00 6,288 15.091.20 17,530 42,072.00 9,364 22,473.60 15,700 37,680.00 9,265 22,236.00 20,544 49,305.60 5,287 12,688.80 58,118 139,483.20 46,633 111,919.20 606,733 1,456,159.20 10,106.88 WR 3.2 1,466,266.08 ? Change $ Change Cupcakes Invoice Ordered Total 2,595 6,228.00 (631) (1,514.40) 98 235.20 (1.469) (3,525.60) 863 2,071.20 1,956 4,694,40 1,821 4,370.40 (256) (614.40) 1,450 3,480.00 (951) (2,282.40) V 2.775 6,660.00! 857 2,056.80 228 547.20 3,515 8,436.00 / 3,011 7,226.40 610 1,464.00 (1.713) (4.111.20) 835 2.004.00 194 465.60 878 2,107.20 2,083 4,999.20 819 1,965.60 (790) (1,896.00) 209 501.60 3,425 8,220.00 60 144.00 2,251 5,402.40 (1,487) (3,568.80) 1,560 3,744.00 813 1,951.20 (830) (1,992.00) 2,328 5,587.20 AR.3.3: pg. 1 of 2 Garcia and Foster Audit Workpaper 133 Cambridge Business Putih Car Performed by: 755 02/16|2023 Reviewed by: SDM 2/12/20x3 1-Amylactations are creditneradollar attacaded tharactegreatedans6.000were identiated daining and conditadepali antes anaites. iding decaanents.and customerchase order for 2012.we calendated detadatanles and add sandednes dalalone ment. See 78 - mgrced to December Trial Balance P- Agreed AP , {-waterial - 7he fluctuation is less than $6.000 - Posted Alpine Cupcakes, Inc. 20x2 Cupcake Corporate Sales Analysis Audit Year December 31, 20X2 Garcia and Foster Audit Workpaper 134 AR.3.3: pg. 2 of 2 Alpine Cupcakes, Inc. 20x2 Monthly Sales Analysis Audit Year December 31, 20x2 20x2 Total Cupcakes Ordered 925 1,251 872 936 Performed by: 785 02/10/2013 Reviewed by: SDM 2/12/20X3 20X2 Invoice Total 2,220.00 3,002.40 2,092.80 2,246.40 1,111.20 3,280.80 2.743.20 1,461.60 1,627.20 1,660.80 2,414.40 463 Monthly Sales January February March April May June July August September October November December 1,367 1,143 609 678 692 1,006 671 R33 Customer Name Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit 10,613 1,050 1,935 1,109 TOTAL January February March April May June July August September October November December TOTAL 758 1,263 1,788 1,032 2,177 841 1,850 1,743 1,984 1,610.40 25,471.20 2,520.00 4,644.00 2,661.60 1,819.20 3,031.20 4,291.20 2,476.80 5,224.80 2,018.40 4,440.00 4,183.20 4,761.60 42,072.00 17,530 HR33 Auditor lates 7 - Foored - We obtained all monthly supporting documents for customers that had a change in sales frame 20x2 that were greater than $6.000. To validate the sales for 2012. we reviewed all sales cavalces, skepping documentsand customer purchase orders for these customers. We calculated the total sales and total number of cupcakes sold from supporting documents. The total number of cupcakes sold and total dollar value of sales ties to AR.3.3 for each customer. Ho exception scated. cia and Foster Audit Workpaper 136 AR.3.4: pg. 2 of 2 Alpine Cupcakes, Inc. 20X2 Monthly Sales Analysis Audit Year December 31, 20X2 Performed by: 785 02/10/2013 Reviewed by: SDM 2/12/20X3 Customer Name Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops High Country Coffee 20X2 Total Monthly Sales Cupcakes Ordered January 4,049 February 5,508 March 4,572 April 4,390 May 3,519 June 6,300 July 5,484 August 6,267 September 4,692 October 4,570 November 5,667 TOTAL 62,088 January 2,892 February 2,873 March 1,977 April 2,678 May 2,052 June 3,038 July 3,487 August 3,153 September 2,131 October 3,322 November 2,486 December 4,360 TOTAL 34,449 January 2,292 February 2,241 March 2.172 April 1,502 May 1,468 June 2,904 July 2,388 August 3,464 September 1,757 October 2,022 November 2,736 December 2,419 TOTAL 27,365 20x2 Invoice Total 9,717.60 13,219.20 10,972.80 10,536.00 8,445.60 15,120.00 13,161.60 15,040.80 11,260.80 10,968.00 13,600.80 149,011.20 2.3.3 6,940.80 6,895.20 4,744.80 6,427.20 4,924.80 7,291.20 8,368.80 7,567.20 5,114.40 7,972.80 5,966.40 10,464.00 82,677.60 2.3.3 5,500.80 5,378.40 5,212.80 3,604.80 3,523.20 6,969.60 5,731.20 8,313.60 4,216.80 4,852.80 6,566.40 5,805.60 65,676.00 WR.3.3 7 High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee AR.3.4: pg. 1 of 2 Garcia and Foster Audit Workpaper 135 We analyzed the AR and sales account balances and performed ratio analysis of the 12/31/20X2 balances fluctuation in account balances from the prior year as a change of over 25% of TM and over a 4% change. Alpine Cupcakes, Inc. AR and Sales Lead Sheet Memo Audit Year December 31, 20x2 Garcia and Foster, CPAS Performed By: 785 Date: 02/10/2013 Reviewed By: SDM Date: 2/12/20x3 Client: Alpine Cupcakes, Inc. Year End: 12/31/20X2 and activity. See AR.3.2 -AR.3.4 for analysis. Per our firm methodology, we identified any significant For the ratio analysis, our firm methodology is to investigate ratio changes from the prior year that are over a 4% change. For substantiating the fluctuations in sales revenue, our firm methodology is to look at specific customer accounts that had a change greater than $6,000. In order to substantiate sales to these customers, we reviewed supporting documentation to validate the sales transactions to these customers. See AR.3.4 for more details. BATI Cambridge Business Publishers Alpine Cupcakes, Inc. AR and Sales Lead Sheet Audit Year December 31, 20X2 Performed by: 7ES 02/10/2023 Reviewed by: SDM 2/12/2003 AR and Sales Related Account Analysis: PP Account Sales Revenue: Corporate Accounts Sales Revenue: Storefront Total Sales Revenue Total Balance 12/31/X1 $1,400,761.58 345,317.00 $1,746,078.58 7 264.716.87 15,389.90 23,081.20 $303,187.97 Total Balance 12/31/X2 $ Change % Change $1,466,266.08 76 1 $65,504.50 4.68% 349,820.50 4,503.50 1.30% $1,816,086.58 9 275,649.21 78 10,932.34 4.13% 16,093.95 704.05 4.57% ! 23,390.80 309.60 1.34% $315,133.96 COGS: Ingredients COGS: Boxes and Cupcake Cups COGS: Beverages Total COGS 55.45% Accounts Receivable Allowance for Uncollectible Accounts $193,976.31 $0.00 $301,530.90 TO$107,554.60 $0.00 $0.00 0.00% 2 Ratio Analysis: % Change 3 AR Turnover = Net Credit Sales / Avg. AR Days Sales Outstanding = 365/AR Turnover Gross Margin % = (Sales - COGS)/Sales 12/31/20x1 Ratio 10.25 35.60 0.83 12/31/20X2 Ratio 5.92 61.67 0.83 -42.28% 73.26% 0% Product Analysis (Number Sold): 4 1 Total Cupcakes Coffee Sodas Hot Chocolate Milk 20X1 650,563 33,063 31,240 11,466 16,484 20X2 697,466 32,775 30,418 11,573 17,013 % Change 7.21% -0.87% -2.63% 0.93% 3.21% AR.3.2: pg. 1 of 2 Garcia and Foster Audit Workpaper 131 Performed by: 755 02/10/2013 Reviewed by: SDM 2/12/20x3 Alpine Cupcakes, Inc. AR and Sales Lead Sheet Audit Year December 31, 20x2 Hadita 2016 78 - Agreed to December Trial Ealance. PY - Agreed to Propors. The fluctuation is less than 25% o T (8925) and less than a 4% change. P - The ratio fluctuation is less than a 4% change. 7 - Footed - Per discussion with Lisa lawas the company has seen a significant increase in scooral customers sales during 20x2.7he following customers all had an increase in sales revenue from 2011 of over 56.000 Ew Appetito Restaurants. Ellbore Coffee Shops High Country Coffee. Godlie's Wraps. Pueresse de sales leads to the increased shipping connue as the revenue is changed on a beer cupcake basis. See MR.3.3 2. Per discussion with Lisa Thomas, Alaine Cupcakes does a catelul credit check of customers fordon to casuing credit, and they have not bad a prodlene collecting in the past. Were they to have a customer ho did wat pay. they would use the direct unite-off method to diminate the receivable. 3. Per discussion with Lua Thomas, the collection of HR balances is within industry standards. 4 - Per discussion with List Thomas Alpine Cupcakes experienced increased customers' sales in 2022. These changes ales led to decreases in the camber of cuecakes being sold. See HR.3.3 and 2.3.4. Garcia and Foster Audit Workpaper 132 AR.3.2: pg 2 of 2 Cambridge Business Publishers Alpine Cupcakes, Inc. 20x2 Cupcake Corporate Sales Analysis Audit Year December 31, 20X2 Performed by: 7ES 02/10/2013 Reviewed by: SDM 2/12/20x3 Customer Name Bon Appetito Restaurants Boulder Tea House Broken Eggs Restaurant Brown's Tavern Bubba's Fish House Buckhead Restaurants Chavez Cantina Country Barrel Restaurants Denver Bakery Caf Denver Sirloin Restaurants Elkhorn Coffee Shops Fontana Catering & Caf Granny's Caf High Country Coffee Julie's Wraps Little's Grill Luigi's Bistro Mile High Steakhouses Mountain Lion Restaurant Mountain Trout Fish House Nora's Caf Papa's Restaurant Pebbles Inn Scotty's Taverns Smokey's Barbeque Pit Southside Caf St. Francis Hotel and Spa Steinberg Delis The Breakfast Place The Sandwich Place UC Boulder Food Service UC Denver Food Service Cupcake Sales Revenue Shipping Revenue Corporate Sales Revenue 20x1 20x1 Cupcakes Ordered Invoice Total 59,493 142,783.20 5,095 12,228.00 7,052 16,924.80 5,694 13,665.60 9,622 23,092.80 13,057 31,336.80 14,021 33,650.40 35,419 85,005.60 22,809 54,741.60 19,529 46,869.60 31,674 76,017.60 15,210 36,504.00 13,766 33.038.40 23,850 57,240.00 7,602 18,244.80 5,608 13,459.20 8,396 20,150.40 44,794 107,505.60 10,235 24,564.00 11,391 27,338,40 17,922 43,012.80 12,677 30,424.80 4,310 10,344.00 6,079 14,589.60 14,105 33,852.00 9,304 22,329.60 13,449 32,277.60 10,752 25,804.80 18,984 45,561.60 4,474 10,737.60 58,948 141,475.20 44,305 106,332.00 579,626 1,391, 102.40 9,657.52 23.2 1,400,759.92 20X2 20X2 Cupcakes Ordered Invoice Total 62,088 149,011.20 4,464 10,713.60 7.150 17,160.00 4,225 10,140.00 10,485 25,164.00 15,013 36,031 20 15,842 38,020.80 35,163 84,391.20 24,259 58,221.60 18,578 44,587.20 34,449 82,677.60 16,067 38,560.80 13,994 33,585.60 27,365 65,676.00 10,613 25,471.20 6.218 14,923.20 6,683 16,039.20 45,629 109,509.60 10,429 25,029.60 12,269 29,445.60 20,005 48,012.00 13,496 32,390.40 3,520 8,448.00 6,288 15.091.20 17,530 42,072.00 9,364 22,473.60 15,700 37,680.00 9,265 22,236.00 20,544 49,305.60 5,287 12,688.80 58,118 139,483.20 46,633 111,919.20 606,733 1,456,159.20 10,106.88 WR 3.2 1,466,266.08 ? Change $ Change Cupcakes Invoice Ordered Total 2,595 6,228.00 (631) (1,514.40) 98 235.20 (1.469) (3,525.60) 863 2,071.20 1,956 4,694,40 1,821 4,370.40 (256) (614.40) 1,450 3,480.00 (951) (2,282.40) V 2.775 6,660.00! 857 2,056.80 228 547.20 3,515 8,436.00 / 3,011 7,226.40 610 1,464.00 (1.713) (4.111.20) 835 2.004.00 194 465.60 878 2,107.20 2,083 4,999.20 819 1,965.60 (790) (1,896.00) 209 501.60 3,425 8,220.00 60 144.00 2,251 5,402.40 (1,487) (3,568.80) 1,560 3,744.00 813 1,951.20 (830) (1,992.00) 2,328 5,587.20 AR.3.3: pg. 1 of 2 Garcia and Foster Audit Workpaper 133 Cambridge Business Putih Car Performed by: 755 02/16|2023 Reviewed by: SDM 2/12/20x3 1-Amylactations are creditneradollar attacaded tharactegreatedans6.000were identiated daining and conditadepali antes anaites. iding decaanents.and customerchase order for 2012.we calendated detadatanles and add sandednes dalalone ment. See 78 - mgrced to December Trial Balance P- Agreed AP , {-waterial - 7he fluctuation is less than $6.000 - Posted Alpine Cupcakes, Inc. 20x2 Cupcake Corporate Sales Analysis Audit Year December 31, 20X2 Garcia and Foster Audit Workpaper 134 AR.3.3: pg. 2 of 2 Alpine Cupcakes, Inc. 20x2 Monthly Sales Analysis Audit Year December 31, 20x2 20x2 Total Cupcakes Ordered 925 1,251 872 936 Performed by: 785 02/10/2013 Reviewed by: SDM 2/12/20X3 20X2 Invoice Total 2,220.00 3,002.40 2,092.80 2,246.40 1,111.20 3,280.80 2.743.20 1,461.60 1,627.20 1,660.80 2,414.40 463 Monthly Sales January February March April May June July August September October November December 1,367 1,143 609 678 692 1,006 671 R33 Customer Name Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Julie's Wraps Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit Smokey's Barbeque Pit 10,613 1,050 1,935 1,109 TOTAL January February March April May June July August September October November December TOTAL 758 1,263 1,788 1,032 2,177 841 1,850 1,743 1,984 1,610.40 25,471.20 2,520.00 4,644.00 2,661.60 1,819.20 3,031.20 4,291.20 2,476.80 5,224.80 2,018.40 4,440.00 4,183.20 4,761.60 42,072.00 17,530 HR33 Auditor lates 7 - Foored - We obtained all monthly supporting documents for customers that had a change in sales frame 20x2 that were greater than $6.000. To validate the sales for 2012. we reviewed all sales cavalces, skepping documentsand customer purchase orders for these customers. We calculated the total sales and total number of cupcakes sold from supporting documents. The total number of cupcakes sold and total dollar value of sales ties to AR.3.3 for each customer. Ho exception scated. cia and Foster Audit Workpaper 136 AR.3.4: pg. 2 of 2 Alpine Cupcakes, Inc. 20X2 Monthly Sales Analysis Audit Year December 31, 20X2 Performed by: 785 02/10/2013 Reviewed by: SDM 2/12/20X3 Customer Name Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Bon Appetito Restaurants Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops Elkhorn Coffee Shops High Country Coffee 20X2 Total Monthly Sales Cupcakes Ordered January 4,049 February 5,508 March 4,572 April 4,390 May 3,519 June 6,300 July 5,484 August 6,267 September 4,692 October 4,570 November 5,667 TOTAL 62,088 January 2,892 February 2,873 March 1,977 April 2,678 May 2,052 June 3,038 July 3,487 August 3,153 September 2,131 October 3,322 November 2,486 December 4,360 TOTAL 34,449 January 2,292 February 2,241 March 2.172 April 1,502 May 1,468 June 2,904 July 2,388 August 3,464 September 1,757 October 2,022 November 2,736 December 2,419 TOTAL 27,365 20x2 Invoice Total 9,717.60 13,219.20 10,972.80 10,536.00 8,445.60 15,120.00 13,161.60 15,040.80 11,260.80 10,968.00 13,600.80 149,011.20 2.3.3 6,940.80 6,895.20 4,744.80 6,427.20 4,924.80 7,291.20 8,368.80 7,567.20 5,114.40 7,972.80 5,966.40 10,464.00 82,677.60 2.3.3 5,500.80 5,378.40 5,212.80 3,604.80 3,523.20 6,969.60 5,731.20 8,313.60 4,216.80 4,852.80 6,566.40 5,805.60 65,676.00 WR.3.3 7 High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee High Country Coffee AR.3.4: pg. 1 of 2 Garcia and Foster Audit Workpaper 135
