You are conducting an audit of cash and cash equivalents from PT Fajar Menyingsing financial statements for the year ended December 31, 2002. The Bank Susanti reconciliation that you obtained from the client is as follows:

Required: Make a working paper audit to Bank Susanti's reconciliation, complete with a tickmark, adjustment and conclusion!

PT For Menlos Susanti Bank Reconciliation 31 December 2002 Rp 225.000.000 Rp 17.000.000 Cash account balance per bank statement 12/31/2002 Add: Deposit in transit 01/03/2003 Deduct: Outstanding Cheque: Due Date Receiver No. Amount 11/21/01 PT Bethany 123 Rp 12.500.000 11/15/02 PT CWS 035 Rp 25.000.000 12/23/02 PT Rhema Rp 6.750.000 01/04/03 PT MCWE 006 Rp 77.000.000 Total Amount 042 Rp 121.250.000 (Rp. 158.000) Rp 120.592.000 Your examination results show that the current account number 035,042,006 has been cleared according to a bank statement in January 2003, whereas the current account number 123 has been outstanding for more than 1 year. You have checked your deposit in transit to proof of deposit on January 3, 2003 and bank account anuary 2003