The auditor of Cats + Company, obtained the following client-prepared bank reconciliation: ACCOUNT 101-CASH ACCOUNT - FIRST BANK OF CULLOWHEE Bank reconciliation-December 31, 2022 Prepared by: J Livingstone, January 10, 2023 Reviewed by: H Stanley, March 2, 2023 Balance per bank Add deposits in transit 10/25/22 12/28/22 Deduct outstanding checks # 8200 03/29/22 # 9003 11/30/22 #9004 12/01/22 Other reconciling items Balance per bank adjusted Balance per books before adjustments Adjustments: bank fee and unrecorded items Balance per books, adjusted $45,000 12,000 10,000 11,000 14,000 15,000 $27.000 $32,500 (5,500) $27,000b a Agreed balance per bank to online account balance as of January 3, 2023 b Agreed to general ledger on January 1, 2023 The following information is available: . H Stanley was promoted to controller on December 15, 2022: their former position was assistant controller of fixed assets. . H Stanley has their personal bank accounts with First Bank of Cullowhee. J Livingstone was hired on December 1, 2022, as a staff accountant. J Livingstone's prior job was with First Bank of Cullowhee. Cats expects the year-end close to he comploto on fou