Your client is a company that owns a shopping center with 30 store tenants. All leases with the store tenants provide for a fixed rent plus a percentage of sales, net of sales taxes, in excess of a fixed dollar amount computed on an annual basis. Each lease also provides that the lessor may engage CPAs to audit all records of the tenant for assurance that sales are being properly reported to the lessor. You have been requested by your client to audit the records of Traders Restaurant to determine that the sales totaling $390,000 for the year ended December 31, 2013, have been properly reported to the lessor. The restaurant and the shopping center entered into a 5-year lease on January 1, 2012. Traders Restaurant offers only table service; no liquor is served. During mealtimes there are four or five waiters and waitresses in attendance who prepare handwritten prenumbered restaurant checks for the customers. Payment is made at a cash register, operated by the proprietor, as the customer leaves. All sales are for cash. The proprietor is also the accountant. Complete files are kept of restaurant checks and cash register tapes. A daily sales journal and general ledger are also maintained.

Required: List one of the auditing procedures that you would employ to verify the total annual sales of Traders Restaurant.