The following client$-$prepared bank reconciliation is being examined by Dewey, Cheatum, and Howe, CPAs, during an audit of the financial statements of Stin Kin Company:

Stin Kin Company

BANK RECONCILIATION

VILLAGE BANK ACCOUNT $2$

December $31,2014$

Required:

State one or more audit procedures that should be performed by the auditors in gathering evidence in support of each of the items $($a$)$ through $($f$)$ above.

Redraft the bank reconciliation using the Dauber Method, as discussed in class.

This problem was adapted from the May $1983$ CPA Exam.