SARBANES-OXLEY, INTERNAL CONTROL, AND CASH The March 2014 bank reconciliation, detailed below, was incorrectly prepared (NOTE: the descriptions and amounts of the listed items are correct). Because the bank reconciliation did not balance, the ledger account balances provided (in the form of T-accounts) are shown BEFORE the bank reconciliation journal entries were posted. The financial statements were left unfinished as well. Your Challenge today is to: