The following is an audit working paper prepared by an assistant on the Williams audit: f Column footed. ? Amount agrees to amount recorded as a deposit on the bank statement and description agrees with receipt enclosed with 12/31/0X bank statement. This note is the Wilde note receivable that was recorded as a receipt by the client in the cash receipts journal on 1/3/0X. The receivable was appropriately credited and properly reflected in the January cash receipts journal. No adjustment needed as bank and books simply record this in different periods. ? Agreed to 12/31/0X bank statement. ? Agreed to general ledger. A - 1 Required: Prepare a list of review points as the preparer of this working. You may assume that any other working papers referred to are appropriate. You will receive credit for proper points you bring up and lose credit for improper ones and omissions.