The auditor for Cubs Co. has obtained the client-prepared bank reconciliation dated December 31. Year 2. for detailed testing. The following information is available: Evan Monroe was promoted to controller on December 15, Year 2. His former position was assistant controller-fixed assets. Evan Monroe has his personal bank accounts with First Bank of Munich. hos Joe Smith was hired on December 1, Year 2, as a staff accountant. Joe Smith's prior job was with First Bank of Munich. Cubs expects the year-end close to be complete on January 6, Year 3. The adjustments on the bank reconciliation were booked on January 30, Year 3. Votes to the Bank Reconciliation: Vote A: Agreed balance per bank to online account balance as of January 3, Year 3 Vote B: Agreed to the general ledger on January 1, Year 3 Required: Below is a list of potential issues. Identify the six issues that the auditor might have when examining th reconciliation prepared by Cubs by clicking the drop-down menu and selecting from the list provided. B) Reconciliation was improperly prepared by someor A) Reconciliation is not mathematically accurate conflict of interest C) Reconciliation balance was not properly agreed to the D) Reconciliation does not contain a proper title December 31 general ledger balance E) Reconciliation line item, Other reconciling items, is left F) Reconciliation does not agree to the cash disburser blank subsidiary ledger H) Reconciliation was not agreed to the bank statement bala G) Reconciliation was not reviewed in a timely manner the appropriate date I Reconciliation was improperly approved as reviewer had J) Reconciliation does not include January, Year 3 reconcil a conflict of interest items K Reconciliation contains aged items that should have been L) Reconciliation was not prepared in a timely manner added to the bank balance M) Reconciliation was prepared by an inexperienced N) Reconciliation contains stale checks individual O) Reconciliation has unsubstantiated unrecorded amounts. M) Reconciliation was prepared by an inexperienced [ Choose] iecks individual C, E, F, H, L, M B, G, M, N, O o) Reconciliation has unsubstantiated unrecorded amounts A, B, C, H, K, N C, G, H, K, N, O Issues [ Choose ] ho