You are the junior staff of a CPA firm and you are assigned to audit the cash account of Vilco Inc. Vilco provided the following bank reconciliation to you.

Bank Reconciliation--General Account 12/31/2021

1. Balance per Bank @ 12/31/2021 $12,002.22

2. Deposits in Transit 8,010.50

3. Credit Card Deposits in Transit * 7,200.00

4. Outstanding Checks (6,022.08)

5. Notes Receivable Collected by Bank@12/31/2021 5,000.00

6. Bank Service Charge 9.50

7. Balance per Books @12/31/2021 $26,200.14

* Represents December 30-31 credit card sales (Entry recorded is to debit Cash and to credit Credit Card Sales). Cash is ordinarily wired to account 2-3 days after the sale.

For each line item listed above (1-7), state the audit procedure, including what document you need your client to provide and once you receive the document, what to compare the document to.

In addition, be specific. For example, do not simply state that you need to check the bank statement. Instead, state the date, 11/30/2020 bank statement.