Five of the 20 December recs block sign-off; the other 15 are clean. Across all recs, the unexplained difference nets to ($68K). Every rec ties: on each one, the reconciling items add up to the rec's total and the unexplained difference balances. So the figures below can be relied on.

Here is what blocks sign-off, most severe first:

1. **Accrued payroll, 2120: rec uses an out-of-date balance.** The rec ties to ($58K), but the trial balance shows ($72K). Marcus Oyelaran needs to redo the rec on the current balance. Until then the account counts as unreconciled.
2. **Sales tax payable, 2150: large unexplained difference.** ($69K) is unexplained, and the limit is $5K. Marcus Oyelaran needs to find the cause, then either list the missing item or post a correcting entry. This is the largest open amount.
3. **Vendor rebates receivable, 1150: same person prepared and reviewed it.** Marcus Oyelaran did both, so nobody checked the rec. Dana Whitfield needs to assign a second reviewer.
4. **Inventory, 1200: not reviewed.** The rec is still marked Prepared, and the review deadline was workday 5. Dana Whitfield needs to complete the review.
5. **Accounts receivable - trade, 1100: old open item.** RI-05, ($14K), is a Lumen Retail payment received but not matched to an invoice, because there's no remittance advice. It has been open 127 days, against a 90-day limit. Priya Raman needs to match the payment or book it, and record why.

Items 1, 2 and 5 mean a balance may be wrong and needs an entry or a redone rec. Items 3 and 4 are control failures that need a person to do their review step.

Marcus Oyelaran prepared three of the five problem recs. Dana Whitfield is the reviewer on two of them, and is also the Controller who signs off the close.

Files are in `output/`:
- `recs-note.md`
- `recs.json`