You need to assess whether all liabilities that should have been recorded and classied as accrued expenses at 12/31/202X (see report below) have been identied and recorded appropriately at the period end. You have selected three subsequent to 12/31/202X paid invoices for testing (see below). For each invoice, 1) whether the invoice was properly included or not in the 12/31/2X accrued expenses report 2) the amount of misstatement of accrued expenses, if any, and 3) how you came 11- with the determination. Invoice Should be Amount of Explanation and Calculations (required) part of 12/31/2X 12/31/2X Accrued Accrued Expenses Expenses b) Umbrella Insurers Invoice Accrued Expenses Y/E 202X Account Number Vendor Name Identifier Amount of Expense 2010 All Occasion Rental 1 1X2GA24 850 . 00 2010 Aluminum in Bulk LLC 10W3CO01 8 , 005. 00 2010 Beverageland Times 19U7GA10 89. 00 2010 BL Generic Brands 87U4C091 2, 412 . 00 2010 Body of Water Supply 91F1UT12 62, 810.75 2010 Bottlers Anonymous LLC 12E3C090 16 , 435 . 00 2010 C. C. Supplies 80A2GA09 879. 00 2010 Cardboard Universe 4005GA10 3, 605.00 2010 Chemical Brothers 90H1CO12 12 , 091.00 2010 City of Poptown 77V3PT10 778 , 000. 00 2010 Create a Scene Corp. 71B9GA12 12, 346.00 2010 CVV Consultants 0OF8FE79 646.00 2010 Emeril Spice 80T6CO11 2, 100 . 12 2010 Extreme Caffeine OOH1CO15 8, 576 . 00 2010 FastEx Shipping 12T2GA90 200 .00 2010 Fizland Communications 18A3GA90 801 . 00 2010 Fizland Daily Press 12GOGA21 210. 00 2010 Fizland Water Company 19YGUT01 87, 833.00 2010 Foreign Oil Suppliers Inc. 79SLUT33 41 , 881 . 00 2010 Fruity Flavors 87V8CO23 543.00 2010 FZL Gas and Electric 65YGUT10 64, 183. 00 2010 Industrial Supply 4312GA99 7, 670. 00 2010 Int1 Shipping Corp. 9108CO23 1, 352 .00 2010 KPMG LLP 91Y1FE09 70, 000 . 00 2010 M&M Maintenance Services 18 11GA55 915 . 85 2010 Mainland Importers 11Y3GA10 4, 921. 39 2010 Niknaks Corp 80R8GA1 1 8, 970 . 00 2010 O'Donnell, Roman, & Yin 91P9FE21 20, 000. 00 2010 Office Supply Closet Inc. 88B3GA91 906 . 00 2010 Oil Slick Inc. 21VGUT10 87 , 654 . 00 2010 Packing Machinery Galore 98 12CO12 456 .00 2010 Paper Piper Co. 99K1GA78 8, 970. 00 2010 Paper Product Wholesale 91UOGA43 9 , 062. 00 2010 Poptown Catering Company 44E8GA01 4 , 020 . 00 2010 Poptown Gas & Electric 91LGUT11 24, 000 . 00 2010 Queen Spices 66R5CO00 345.00 2010 Salty, Inc. 91F8CO76 4, 456. 01 2010 Savvy Bottlers 20Y7C091 215, 346 .68 2010 SecureYourSpace Inc. 36P2GA10 5 , 583 . 00 2010 Sell Out Supply 81J7GA19 700.86 2010 ShipIt Trucking Co 10H8GA12 345 . 12 2010 Sizzle Spice Company 01F1CO43 6, 021 .00 2010 Sold Out Suppliers 09K8GA12 704 . 00 2010 State of Beverageland 19V1PT12 41, 460.00 2010 Sugar and Spice Supply 01F8CO19 1, 200 .00 2010 Super Oil 91V7UT10 59 , 150.00 2010 Table Top Inc OOD2GA51 7, 000.00 2010 The Fiz Street Journal 09LIGA14 225.00 2010 The Fizland Group, LLC 12X8FE19 4, 544 . 00 2010 The Truck Doctor 0917GA10 4, 889.00 2010 Tops of the World 91F9CO19 6, 100.00 2010 Wacky Widgets Inc. 51I1CO18 3, 191 . 00 2010 Warehouse Street LLC 08L2GA12 385 , 000.00 2010 We Office Supply Inc. 52LIGA19 1, 360.00 2010 Widgets & Other Things LLC 10C9GA50 4 , 400.00 2010 World Shipping Specialists 1911FE76 5, 572 .35a. City of Pontown Tax Bill: DF-RPC-A-5 CITY OF POPTOWN 202X REAL PROPERTY TAX BILL CALENDAR YEAR JANUARY 1, 202X - DECEMBER 31, 202X City of CITY OF POPTOWN KEEP THIS PORTION FOR YOUR RECORDS REAL PROPERTY TAX DIVISION City's website: cityofpowptown/propertytax.com POPTOWN 1800 DRINK LANE, SUITE 4 IMPORTANT INFORMATION ON REVERSE SIDE POPTOWN, BEVERAGELAND PLEASE READ IT CAREFULLY TELEPHONE (555) 128-1920 City's website: cityofpowptown/propertytax.com GENERAL PAYMENT INSTRUCTIONS: 1-1-1-111-111-1111-12 1. MAKE CHECK PAYABLE TO: UNITED CARBONATIONS DIRECTOR OF FINANCE 111 FIZZY STREET 2. TO MAIL REMITTANCE: POPTOWN, BEVERAGELAND ENCLOSE BOTTOM PORTION AND KEEP UPPER SECTION FOR YOUR RECORDS. 3. TO PAY IN PERSON BRING ENTIRE NOTICE TO THE CITY OF POPTOWN, REAL PROPERTY TAX DIVISION PAYMENT DUE PRIOR YEAR CURRENT AMOUNT DUE TOTAL DUE TAX MAP KEY/PARCEL ID DATE ($) YEAR) NOW ($) Parcel: 71892981 01/02/202Y 751,253.80 775,509.00 387,754.50 387,754.50 BREAKDOWN OF TOTAL DUE: PERIOD TAX DUE TAX AMOUT PENALTY INTEREST TOTAL 202X- 1ST HALF DUE 01/02/202Y 387,754.50 387,754.50 202X - 2ND HALF DUE 01/07/202Y 387,754.50 387,754.50b. Umbrella Insurers Invoice: Invoice umbrella INSURERS Inc. Umbrella Insurers, Inc. Date: 12/12/202X 1920 Water Street, Suite 1700 Invoice #: 88-4410SX Poptown, Beverageland Customer ID: USK12910 Let Us Help You Due Date: 01/02/202Y To: Attn: Accounts Payable Effective Date Expiration Date Client No. United Carbonations November 1, 202X October 31, 202\\ 8498736 111 Fizzy Street Poptown, Beverageland 655-555-1000 Policyholder: UNITED CARBONATIONS ENDORSEMENT: Billing Effective Date: 1/11/202X Insurer Policy No. Type of Coverage Amount Various Representatives 12910 PROP/ALL RISK 804,738.00 These insurance related charges include or may include insurance premiums and/or other costs associated with your participation in the insurance program for the specified line(s) of coverage, brokerage and other fees payable to Umbrella Insurers, and surplus lines and other taxes and fees payable to the governmental authorities are based upon an allocation approved by United Carbonations Please indicate Invoice # 88-44105X on your remittance to: Umbrella Insurers 1920 Water Street, Suite 1700 Poptown, Beverageland Subtotal 804,738.00 Sales Tax Total 804,738.00 Thank you for your business! Umbrella Insurers earns and retains interest income on premium payments held by Umbrella Insurers on behalf of insurers during the period between receipt of such payments from clients and the time such payments are remitted to the applicable insurer, where permitted by lawCustomer No.: 98521651 Invoice No.: D17401C Savvy Invoice BOTTLERS 6789 Glass Ave POPTOWN, BEVERAGELAND Tel (555) 555 9832 Date: 01/04/2Y Fax (555) 555 9833 www.savvybottlers.com enquiries@savvybottlers.com Bill To: UNITED CARBONATIONS Ship To: UNITED CARBONATIONS ATTN: ACCOUNTS PAYABLE 111 FIZZY ST 111 FIZZY ST POPTOWN, BEVERAGELAND POPTOWN, BEVERAGELAND Date Ship Via F.O.B Terms 12/23/2X ORDINARY Origin Net 30 P/O Order Date Sales Person Reference P651139 12/15/2X E.JOHNSON 17401 Qty Description Unit Price (CU) Amount 68,000 500ml Glass Bottles 2.86 194,480.00 Invoice subtotal 194,480.00 Tax 19,448.00 Freight 1,418.68 INVOICE TOTAL 215,346.68