VonTesler Enterprises Inc. provides equipment and service solutions to a variety of small and midsized business customers throughout the northeastern United States. VonTesler Enterprises Inc. is undergoing its December 31, Year 5, fiscal year-end close and financial statement preparation. Samantha, a general ledger accountant, is preparing adjusting journal entries needed on VonTesler's general ledger to properly report cash and cash equivalents on the financial statements.