The following auditee-prepared bank reconciliation is being examined by you during an audit of the financial statements of Cynthia Company:

Required:
Indicate one or more audit procedures that should be performed in gathering evidence in support of each of the items (a) through (f)above.

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CYNTHIA COMPANY BANK RECONCILIATION VILLAGE BANK ACCOUNT 2 DECEMBER 31, 20X0 Balance per bank Deposits in transit (b) (a) $18,375.91 12/30 12/31 $1,471.10 2,840.69 4,311.79 22,687.70 Subtotal Outstanding cheques (c): 837 1941 1966 1984 1985 1987 1991 6,000.00 671.80 320.00 1,855.42 3,621.22 2,576.89 4,420.88 (19,466.21 3,221.49 Subtotal NSF cheque Returned 12/29 (d): Bank charges Error: cheque no. 1932 Customer note collected by the bank ($2,750 plus $275 interest (e) Balance per books () 200.00 5.50 148.10 (3,025.00) S 550.09