WAREN'S MONTH-END PROCEDURES Following are the procedures performed at the end of each month by Ware after all transactions are recorded in the journals and subsidiary ledgers. You are to assume employ the roles of Ray Kramer, Nancy Ford, and Jim Adams and perform each of these month end procedures for December. The only materials nended are this list of seven month-end procedures, all journals and ledgers, and four items from the document set blank statement (Doc. No. 15) tank reconciliation for November (Doc. No 23) December he (Doc. No. 24), and the list of items clearing with the bank statement (Doe. No. 25) 1. Jim Adams posts the column totals and individual transactions in "Other" columns the appropriate general ledger account and updates each general ledger account boltice He places a posting reference check mark [ / Junder each column total in the journals and by each of the individual transactions in the "Other" columns to show that the numbers have been posted. 2. Ray Kramer prepares a bank reconciliation Note the bank reconciliation is found on a separat (Doc. No. 24) and list of items clearing with the (Dec. No. 25) from the bank, he performs the following procedures