ASSIGNMENT 2AUDIT CASH BALANCE

APPLE BLOSSOM COLOGNE COMPANY

The Apple Blossom Cologne Company has two bank checking accounts. The general account (account number 101) is with the Big City National Bank, Main at Michigan Avenue, Chicago, Illinois. It is used for ordinary cash receipts and disbursements transactions. The payroll account (102) is with the Second National Bank, 615 Lakeway Road, Chicago, Illinois. The payroll account is not an imprest account, and transfers between it and the general account occur frequently. All transfers are journalized through the cash receipts journal.

SUBSTANTIVE AUDIT PROCEDURES FOR CASH BALANCE

Lillian Stockton, the treasurer, prepares monthly bank reconciliations for both bank accounts. You obtained from Don McKenna a copy of the reconciliations for each bank for the month of December, 2011. You also obtain from Don selected portions of the cash receipts and cash disbursements journals. You have received from the banks the confirmations and cut-off bank statements that were requested January 3, 2012. The cut-off bank statements cover the period from January 1 to January 14, 2012.

On December 31, 2011, you were on the client’s premises for the purpose of counting any undeposited cash receipts and the petty cash fund at year-end. The cashier, Pam Lewis, has charge of the petty cash fund. You obtain control of it, counted it, recorded your count, and returned it to Pam, obtaining a receipt for its return. Pam also prepares the company bank deposits. However, on December 31, 2011, she did not prepare a deposit, so you obtained from her the undeposited cash receipts, listed your count, and returned them to her, obtaining a receipt for their return. Working papers for these counts are included in the working paper schedule provided.

The cut-off bank statement, along with items clearing the cutoff period, which you requested from Big City National Bank, are shown in Exhibit 1. The cutoff statement and the clearings for the Second National Bank are shown in Exhibit 2. A selected portion of the cash receipts journal is shown in Exhibit 3, while a selected portion of the cash disbursements journal is shown in Exhibit 4.

The following is a listing, by working paper index, of the working papers (a) prepared for you by the client, (b) obtained directly from the banks, and (c) prepared by you when counting petty cash and undeposited receipts. They are included for your use in this assignment.

Bank reconciliation – Big City National Bank .......................................... A-1Standard bank confirmation – Big City National Bank............................. A-2Bank reconciliation – Second National Bank .......................................... A-3Standard bank confirmation – Second National Bank............................. A-4Undeposited cash receipts – Big City National Bank............................... A-6Petty cash fund....................................................................................... A-7

Instructions:1. Write down the audit program to detect the following potential error or irregularities involving cash

receipts, disbursements, and balances:

Cash Receipts:1. Cash receipts may have been deposited but not recorded in the cash receipts journal.2. Cash receipts may have been recorded but not deposited in the bank.3. Cash receipts may have been credited to the wrong account.4. The amount of cash receipts may have been incorrectly recorded.5. Cash receipts may have been recorded in the wrong accounting period.6. Transfer of cash among bank accounts may have been incorrectly recorded.

Cash Disbursements:1. Unauthorized disbursements may have occurred.2. Disbursements may have been recorded but the check not mailed.3. Disbursements may have been made but not recorded in the cash disbursements journal.4. The disbursement may have been debited to the wrong account.5. Disbursements may have been recorded in the wrong accounting period.6. Disbursements related to interbank transfers may have been incorrectly recorded.

Cash Balances:1. The bank reconciliation may have been purposefully misfooted to cover a defalcation.2. The reconciliation may include fictitious deposits in transit.3. Outstanding checks may have been omitted from the reconciliation to conceal a cash

shortage.2. Begin with the list of assertions below and add others as you think appropriate, then write your

audit program to test those assertions.1. The amount of cash is not materially more than the amount shown on the balance sheet.2. All cash has been recorded.3. Cash is correctly shown as a current asset.4. No cash is restricted to a noncurrent use.

3. Study the prior year’s working papers, paying attention to the use of tick marks to indicate your audit procedures and the system of cross-referencing among working papers. Gather evidence as necessary from the exhibits, the direct bank mailings, the client-prepared schedules, and your own observations to perform your audit work in the cash area. Prepare schedule A-5 in order to analyze the propriety of interbank transfers.

See current year’s working paper, index A-1 – Bank Reconciliation – Big City National (General)

----------------------------------------------------------------------------------------------------------------------------------------STANDARD BANK CONFIRMATION INQUIRY

Date, January 3, 2012

Return to: Anderson, Olds, and WatershedCertified Public Accountants615 Big City Bank BuildingChicago, Illinois

Report : Big City National BankFrom Main at Michigan AvenueBank Chicago, Illinois

Bank customer should check here if confirmation of bank balances only (item 1) is desired.1. At the close of business on December 31, 2011 our records showed the following balance (s) to

the credit of the above named customer. In the event that we could readily ascertain whether there were any balances to the credit of the customer not designated in this request, the appropriate information is given below:

Amount Account Name Account No. Subject to withdrawal by check RemarksInterest bearing give rate

243,620 Apple Blossom Cologne Company General Account

146-2013 X No

A-2

APPLE BLOSSOM COLOGNE COMPANY A-1Bank Reconciliation - Big City National (General)December 31, 2011(Prepared by Client)

Balance per bank statement 243,620 Add:

Deposit in transit Dec. 27 53,250 Undeposited cash receipts Dec. 31 14,670

311,540 Deduct:

Checks outstanding:No. Payee

1444 Lawn Clippers 140 1445 Office Decorators 1,450 1446 Longhorn Garbage Disposal 135 1449 Bertram Hardware 176 1450 Quick Print Printers 874 1452 Second National Bank 36,000

38,775 Balance per books 12-31-2011 272,765

Your completion of the following report will be sincerely appreciated IF THE ANSWER TO ANY ITEM IS “NONE” PLEASE SO STATE. Use the enclosed envelope to return the original directly to our accountant (see name to left)Your Truly – Apple Blossom Cologne Co.By Jillian StocktonAuthorized Signature

2. The customer was directly liable to us in respect of loans, acceptances, etc., at the close of business on that date in the total amount of $ none as follows:

AmountDate Interest Description of Liability,

Collateral, Security Interests, Liens, Endorsers, etc.

Loan/Discount Due Rate Paid to

- - - - - -

3. The customer was contingently liable as endorser of notes discounted and/or as guarantor at the close of business on that date in the total amount of $ none as follows:

Amount Name of MakerDate

RemarksNote Due

- - - - -4. Other direct or contingent liabilities, open letters of credit, and relative collateral. Were:

None5. Security agreements under the Uniform Commercial Code or any other agreements providing for

restrictions, not noted above, were as follows (if officially recorded, indicate date and office in which filed):None

Date January 7, 2012Your truly (bank) Big City National BankBy Buford Chunehill (Cashier)Authorized Signature Bank

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----------------------------------------------------------------------------------------------------------------------------------------STANDARD BANK CONFIRMATION INQUIRY

Date, January 3, 2012

Return to: Anderson, Olds, and WatershedCertified Public Accountants615 Big City Bank BuildingChicago, Illinois

Report : Second National BankFrom 615 Lakeway RoadBank Chicago, Illinois

Bank customer should check here if confirmation of bank balances only (item 1) is desired.

APPLE BLOSSOM COLOGNE COMPANY A-3Bank Reconciliation - Second National (Payroll)December 31, 2011(Prepared by Client)

Balance per bank statement 5,791 Add:

Deposit in transit Dec. 30 10,000 Deposit in transit Dec. 31 36,000 46,000

51,791 Deduct:

Checks outstanding:No. Payee

6889 Bert Campo Dec. 31 416 6890 Karl Marker Dec. 31 401 6891 Ernest Jones Dec. 31 435 6892 Patricia Sanders Dec. 31 401 6893 Bruce Jones Dec. 31 342 6894 Robert Smith Dec. 31 353 6895 Milton Schaefer Dec. 31 403 6896 Antonio Salvadore Dec. 31 384 6897 Susan Billingsley Dec. 31 384 6898 Robin Botner Dec. 31 393 6899 Raymond Arthur Dec. 31 380 6900 Bill Potet Dec. 31 414 6901 David Johnson Dec. 31 365 6902 Elizabeth Robertson Dec. 31 405

5,476 Balance per books 12-31-2011 46,315

A-4

Your completion of the following report will be sincerely appreciated IF THE ANSWER TO ANY ITEM IS “NONE” PLEASE SO STATE. Use the enclosed envelope to return the original directly to our accountant (see name to left)Your Truly – Apple Blossom Cologne Co.By Jillian StocktonAuthorized Signature

1. At the close of business on December 31, 2011 our records showed the following balance (s) to the credit of the above named customer. In the event that we could readily ascertain whether there were any balances to the credit of the customer not designated in this request, the appropriate information is given below:

Amount Account Name Account No.Subject to withdrawal by check

RemarksInterest bearing give rate

5,791 Apple Blossom Cologne Company General Account

36-118-402 X No

2. The customer was directly liable to us in respect of loans, acceptances, etc., at the close of business on that date in the total amount of $ none as follows:

AmountDate Interest Description of Liability,

Collateral, Security Interests, Liens, Endorsers, etc.

Loan/Discount Due Rate Paid to

- - - - - -

3. The customer was contingently liable as endorser of notes discounted and/or as guarantor at the close of business on that date in the total amount of $ none as follows:

Amount Name of Maker Date RemarksNote Due

- - - - -4. Other direct or contingent liabilities, open letters of credit, and relative collateral. Were:

None5. Security agreements under the Uniform Commercial Code or any other agreements providing for

restrictions, not noted above, were as follows (if officially recorded, indicate date and office in which filed):None

Date January 6, 2012Your truly (bank) Second National BankBy Wesley Hart (Cashier)Authorized Signature Bank

--------------------------------------------------------------------------------------------------------Apple Blossom Cologne Company

Undeposited Cash Receipts – Big City National12-31-2011

Payor Date AmountCapitol Odors 12-23 3,020 Janis Deparment Stores 12-27 2,500 Body Bar 12-27 2,837 Lone Star Supply 12-27 1,871 Williams' Fragrances 12-30 3,719 Anne Charlotte Cosmetics 12-30 723

Total 14,670

The above checks were examined in my presence and returned to me intact on this date, 12-31-2011, 3.45 pmPam LewisCashier

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A-6

--------------------------------------------------------------------------------------------------------Apple Blossom Cologne Company

Petty Cash12-31-2011

The above fund was examined I my presence and returned to me intact on this date, 12-31-2011, 4.30 pmPam LewisCashier

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EXHIBIT 1BIG CITY NATIONAL BANK – CUTOFF BANK STATEMENT AND CLEARINGS

BIG CITY NATIONAL BANK – Main at Michigan Avenue, Chicago, IllinoisStatement of Account #146-2013Apple Blossom Cologne Company

Date Checks Deposits Balance12-31-2011 Balance forward 243,5821-3-2012 135, 176 53,250 296,5211-4-2012 10,000 14,670, 111,200 412,391

A-7

Denomination Number amount TotalCurrency 20 3 60

10 9 905 22 1101 18 18 278

Coins Halves 2 1Quarters 40 10Dimes 20 2Nickels 80 4Pennies 100 1 18

Checks None 0Total cash 296Petty cash vouchers:1. Barker office supplies Dec. 28 822. US Post Office - Stamps Dec. 30 553. Bertram Hardware Dec. 31 67 204

500

1-6-2012 1,450, 36,000 18,000 392,9411-7-2012 146,880 11,200 257,2611-10-2012 25,355, 150 1,850 233,6061-13-2012 214, 140, 874, 9,600 30,900 253,6781-14-2012 468, 2,950, 565, 10,200, 420, 37,680 6,000 207,395

Deposit slips that agree with the above statement were received with the cutoff bank statement. The following is a list of paid checks that were received with the cutoff bank statement.

Check Number Date of Check Cleared Bank Payee Amount1446 12-27 1-03 Longhorn Garbage Disposal 1351449 12-27 1-03 Bertram Hardware 1761451 12-30 1-03 Second National Bank 10,0001452 12-31 1-06 Second National Bank 36,0001445 12-27 1-06 Office Decorators 1,4501453 1-03 1-07 Fruit Juicy Perfume Co. 146,8801454 1-03 1-10 Hammel, Hammel, & Johnson 25,3551458 1-06 1-10 Midtown Office Supply 1501467 1-10 1-13 Dr. Edwar Abel 2141444 12-27 1-13 Lawn Clippers 1401450 12-30 1-13 Quick-Print Printers 8741460 1-07 1-13 Apple Valley Security 9,6001462 1-07 1-14 William F. Reimann 4681461 1-07 1-14 Alex McBane 2,9501466 1-10 1-14 Fulton Paper Co. 5651457 1-03 1-14 Edwards, Overstreet & Gilley 10,2001456 1-03 1-14 Norton Exterminators 4201463 1-07 1-14 Roberts and Underwood 37,680

EXHIBIT 2SECOND NATIONAL BANK – CUTOFF BANK STATEMENT AND CLEARINGS

SECOND NATIONAL BANK – 615 Lakeway Road, Chicago, IllinoisStatement of Account #36-118-402Apple Blossom Cologne Company

Date Checks Deposits Balance12-31-11 Balance forward 5,7911-3-2012 2,342, 10,000 13,4491-4-2012 3,134 36,000 46,3151-6-2012 15,442 30,8731-7-2012 14,386 16,4871-10-2012 2,742, 10,120 3,6251-11-2012 1,545 2,0801-12-2012 1,227 853

Deposit slips that agree with the above statement were received with the cutoff bank statement. The following is a list of paid checks that were received with the cutoff bank statement.

Check Number Date of Check

Cleared Bank

Payee Amount

6890,6895,6896,6897, 6901,6902 12-31 1-03 6 hourly employee (see cash disbursement journal for names)

2,342

6889,6891,6892,6893,6894,6898,6899,6900

12-31 1-04 8 hourly employee (see cash disbursement journal for names)

3,134

6904,6906,6907,6910,6911,6913,6914, 6916,6919,6925

1-03 1-06 10 salaried employees 15,442

6903,6905,6908,6909, 6912, 6915, 6917, 6926

1-03 1-07 8 salaried employees 14,386

6918,6920,6921,6922,6923,6924 1-03 1-10 8 salaried employees 10,1206927,6929,6931,6932,6936,6939,6940

1-07 1-10 7 hourly employees 2,742

6930, 6933, 6937, 6938 1-07 1-11 4 hourly employees 1,5456928, 6934, 6935 1-07 1-12 3 hourly employees 1,227

EXHIBIT 3CASH RECEIPTS JOURNAL (Selected Portion)

CASH DEBIT DATE SOURCE CREDIT163,093 12-24-11 Total brought forward 163,09325,800 12-24 Various A/R – Listed 25,80053,250 12-27 Various A/R – Listed 53,250

10,000 12-30 Big City National Bank 10,000*36,000 12-31 Big City National Bank 36,000**

14,670 12-31 Various A/R – Listed 14,670256,813 46,000 12-31-11 December totals 256,813 46,0000 0 1-01-12 Beginning balance 0 0111,200 1-03 Various A/R – Listed 111,20018,000 1-04 Young and Beautiful 18,00011,200 1-07 Various A/R – Listed 11,200140,400 0 1-07-12 Totals forward to next page 140,400 0

* Cash credit is to Miscellaneous Income, account #950** Cash credit is to Big City National Bank, account #101

EXHIBIT 4CASH DISBURSEMENTS JOURNAL (Selected Portion)

DATE CHECK NUMBER PAYEE

DEBIT ACCOUNT NUMBER

CASH CREDITBIG CITY NAT.

SECOND NAT.

12-24-11 Totals brought forward 212,000 8,73512-27 1444 Lawn Clippers 301 14012-27 1445 Office Decorators 301 1,450

12-27 1446 Longhorn Garbage Disposal 301 13512-27 1447 Gulf States Oil Supply 830 8012-27 1448 United Fund 832 2512-27 1449 Bertram Hardware 301 17612-30 1450 Quick-Print Printers 301 87412-30 1451 Second National Bank See cash receipts journal12-31 6889 Bert Campo 303 41612-31 6890 Karl Marker 303 40112-31 6891 Earnest Jones 303 43512-31 6892 Patricia Sanders 303 40112-31 6893 Bruce Jones 303 34212-31 6894 Robert Smith 303 35312-31 6895 Milton Schaefer 303 40312-31 6896 Antonio Salvadore 303 38412-31 6897 Susan Billingsley 303 38412-31 6898 Robin Botner 303 39312-31 6899 Raymond Arthur 303 38012-31 6900 Bill Potet 303 41412-31 6901 David Johnson 303 36512-31 6902 Elizabeth Robertson 303 40512-31 1452 Second National Bank See cash receipts journal12-31-11 December totals 214,880 14,2111-03-12 1453 Fruit Juicy Perfume Co. 301 146,8801-03 1454 Hammel, Hammel, & Johnson 301 25,3551-03 6903-26 Salaried employees, Dec. Payroll 303 39,9481-03 1455 Mid-town Office Supply 112 3,8001-03 1456 Norton Exterminators 301 4201-03 1457 Edwards, Overstreet, and Gilley 301 10,2001-06 1458 Mid-town Office Supply 112 1501-07 1459 Fruit Scents, Inc. 301 7,7571-07 1460 Apple Valley Security 301 9,6001-07 1461 Alex McBane 301 2,9501-07 1462 William F. Reimann 301 4681-07 1463 Roberts and Underwood 115 37,6801-07 1464 Fruit Juicy Perfuem Co. 301 5,1841-07 6927-40 Hourly employees’ weekly payroll 303 5,5141-10 1465 Hoffmann Supply Co. 301 2401-10 1466 Fulton Paper Co. 301 5651-10 1467 Dr. Edward Abel 301 2141-10 1468 Flash Freight Co. 301 4041-10-12 Totals carried forward 251,867 45,462

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PRIOR YEAR’S WORKING PAPERS

APPLE BLOSSOM COLOGNE COMPANY A-1Bank Reconciliation - Big City National (General) 1-21-2011December 31, 2010 P ieter(Prepared by Client)

Balance per bank statement 483,440 b/c

Add:Deposit in transit Dec. 31 16,895 dSafety deposit box charges Dec. 28 75 f 16,970

500,410 Deduct:

Checks outstanding:No. Payee

1063 Fruit Juice Perfume Co. Dec. 27 12,268 e1064 Norton Exterminators Dec. 27 2,790 e1065 Petrojine Fuel Co. Dec. 27 7,300 e1073 Fruit Scents, Inc. Dec. 28 5,895 e1075 Fruit Juice Perfume Co. Dec. 28 11,250 e1076 Flash Freight Co. Dec. 28 3,000 e1077 Fruit Juice Perfume Co. Dec. 28 32,000 e1080 Longhorn Garbage Disposal Dec. 28 45 e1081 Fruit Scents, Inc. Dec. 31 8,250 e1082 Flash Freight Co. Dec. 31 4,017 e1083 National Trucks Dec. 31 805 e1084 United Parcel Co. Dec. 31 125 e1085 Fruit Scents, Inc. Dec. 31 37,500 e

125,245 Balance per books 12-31-2010 375,165 a

TB-BSa Footedb Agreed to beginning balance of cutoff bank statementc Confirmation to bank - A-2d Traced to cash receipts journal entry before year-end and to cutoff bank statemente Examined paid checks clearing with cutoff bank statement and tranced to cash disbursements journal for December 2010f Examined bank's debit memo dated 12-28-2010, prepare AJE #2: Miscellaneous Expense 75 Cash Big City National Bank 75

A-1

I-1

----------------------------------------------------------------------------------------------------------------------------------------STANDARD BANK CONFIRMATION INQUIRY

Date, December, 2011

Return to: Anderson, Olds, and WatershedCertified Public Accountants615 Big City Bank BuildingChicago, Illinois

Report : Big City National BankFrom Main at Michigan AvenueBank Chicago, Illinois

Bank customer should check here if confirmation of bank balances only (item 1) is desired.1. At the close of business on December 31, 2010 our records showed the following balance (s) to

the credit of the above named customer. In the event that we could readily ascertain whether there were any balances to the credit of the customer not designated in this request, the appropriate information is given below:

Amount Account Name Account No.Subject to withdrawal by check

RemarksInterest bearing give rate

483,440 Apple Blossom Cologne Company General Account

146-2013 X No

2. The customer was directly liable to us in respect of loans, acceptances, etc., at the close of business on that date in the total amount of $ 125,000 as follows:

AmountDate Interest Description of Liability,

Collateral, Security Interests, Liens, Endorsers, etc.

Loan/Discount Due Rate Paid to

125,000 4-30-2010 4-30-2011 12 ¾% 4-30-2010 Unsecured

3. The customer was contingently liable as endorser of notes discounted and/or as guarantor at the close of business on that date in the total amount of $ none as follows:

Amount Name of Maker Date RemarksNote Due

- - - - -4. Other direct or contingent liabilities, open letters of credit, and relative collateral. Were:

None5. Security agreements under the Uniform Commercial Code or any other agreements providing for

restrictions, not noted above, were as follows (if officially recorded, indicate date and office in which filed):None

Date January 7, 2011Your truly (bank) Big City National BankBy Buford Chunehill (Cashier)Authorized Signature Bank

A-2

Your completion of the following report will be sincerely appreciated IF THE ANSWER TO ANY ITEM IS “NONE” PLEASE SO STATE. Use the enclosed envelope to return the original directly to our accountant (see name to left)Your Truly – Apple Blossom Cologne Co.By Jillian StocktonAuthorized Signature

----------------------------------------------------------------------------------------------------------------------------------------STANDARD BANK CONFIRMATION INQUIRY

Date, December, 2011

Return to: Anderson, Olds, and WatershedCertified Public Accountants615 Big City Bank BuildingChicago, Illinois

Report : Second National BankFrom Main at Michigan AvenueBank Chicago, Illinois

Bank customer should check here if confirmation of bank balances only (item 1) is desired.1. At the close of business on December 31, 2010 our records showed the following balance (s) to

the credit of the above named customer. In the event that we could readily ascertain whether there were any balances to the credit of the customer not designated in this request, the appropriate information is given below:

Amount Account Name Account No. Subject to withdrawal by check Remarks

APPLE BLOSSOM COLOGNE COMPANY A-3Bank Reconciliation - Second National (Payroll) 1-21-2011December 31, 2010 P ieter(Prepared by Client)

Balance per bank statement 6,421 b/cDeduct:

Checks outstanding:No. Payee

5997 Bert Campo Dec. 28 231 d5998 Patricia Sanders Dec. 28 206 d5999 Raymond Arthur Dec. 28 206 d6000 David Johnson Dec. 28 245 d6001 Elizabeth Robertson Dec. 28 268 d

1,156 Balance per books 12-31-2010 5,265 a

TB-BS

a Footedb Confirmed with bank - A-4c Agreed to opening balance of cutoff bank statementd Examined paid checks clearing with cutoff bank statement and traced to cash disbursements journal for December 2010

A-4

Your completion of the following report will be sincerely appreciated IF THE ANSWER TO ANY ITEM IS “NONE” PLEASE SO STATE. Use the enclosed envelope to return the original directly to our accountant (see name to left)Your Truly – Apple Blossom Cologne Co.By Jillian StocktonAuthorized Signature

A-3

Interest bearing give rate6,421 Apple Blossom Cologne

Company General Account

36-118-402 X No

2. The customer was directly liable to us in respect of loans, acceptances, etc., at the close of business on that date in the total amount of $ none as follows:

AmountDate Interest Description of Liability,

Collateral, Security Interests, Liens, Endorsers, etc.

Loan/Discount Due Rate Paid to

- - - - - -

3. The customer was contingently liable as endorser of notes discounted and/or as guarantor at the close of business on that date in the total amount of $ none as follows:

Amount Name of MakerDate

RemarksNote Due

- - - - -4. Other direct or contingent liabilities, open letters of credit, and relative collateral. Were:

None5. Security agreements under the Uniform Commercial Code or any other agreements providing for

restrictions, not noted above, were as follows (if officially recorded, indicate date and office in which filed):None

Date January 7, 2011Your truly (bank) Big City National BankBy Wesley Hart (Cashier)Authorized Signature Bank

Apple Blossom Cologne Company

APPLE BLOSSOM COLOGNE COMPANY A -5

Schedule of Interbank Transfer 1-21-2011December 31, 2010 Pieter

Date Date Date Date

Bank Check No. Amount Per Books Per Bank Bank Check No. Amount Per Books Per Bank

None noted

Disbursing Bank Depositing Bank

A-6

Petty Cash12-31-2010

The above fund was examined and counted I my presence and returned to me intact on this date, 12-31-2010 4.30 p.m.Pam LewisCashierNote:AJE #3 for unreimbursed voucher on 12-31-2010

Miscellaneous Expense 80 Petty Cash Fund 80

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Denomination Number Amount TotalCurrency 10 20 200

5 29 1451 41 41 386

Coins Halves 12 6Quarters 36 9Dimes 30 3Nickels 200 10Pennies 600 6 34

Checks None 0Total cash 420Petty cash vouchers:1. US Post Office - Stamps Dec. 28 80 80Total petty cash 500

TB-BS

1-21-2012Pieter