Review complete. December accruals of $133K tie to the trial balance and include 4 findings:

1. **AC-01** (Dana Whitfield): Legal estimate open 7 months—verify if work is ongoing or release it.
2. **AC-05** (Marcus Oyelaran): Temp labour costs jumped 133.6%—explain the increase or adjust.
3. **AC-14** (Tomas Herrera): Fuel surcharge invoice already received—release it to avoid double-counting.
4. **AC-07** (Elena Brandt): Spring catalogue work has no purchase order on file—send it or release.

The review note with the findings table, basis breakdown, and specific action items is ready in `output/accruals-note.md`. Three other accruals (audit, facility repair, and pre-buy logistics) had large swings but came with explanatory notes and are not flagged.