Terry Industries engages Rose & Co., CPAs, to prepare its annual financial statements and tax returns. Before either of these engagements is completed, Terry terminates the relationship and asks the firm to provide all records that they provided to the firm, the firm's working papers, and its partially completed work product. Terry has not paid Rose & Co. for either service. Under the AIPCA rule on client records requests, which records, if any, may Rose & Co. withhold from the client?