Five recs block sign-off. 15 of 20 December recs are clean, and the unexplained difference across all recs nets to ($68K). The review script ran without errors and every rec ties, meaning its items, balances and unexplained difference add up.

Here are the blockers, most severe first:

1. **Accrued payroll, account 2120: wrong balance.** The rec was done against ($58K), but the trial balance shows ($72K). Marcus Oyelaran needs to redo it on the current balance. Until then the account is unreconciled.
2. **Sales tax payable, account 2150: ($69K) unexplained.** The limit is $5K and no reconciling items are listed. Marcus Oyelaran needs to find the cause, then either list the item or post a correction. Dana Whitfield reviewed and approved this rec on workday 5 despite the gap, so the review step didn't catch it either.
3. **Vendor rebates receivable, account 1150: same person prepared and reviewed.** Marcus Oyelaran did both. Dana Whitfield needs to assign a second reviewer.
4. **Inventory, account 1200: never reviewed.** It is still at "Prepared", past the workday-5 deadline. Dana Whitfield is the assigned reviewer.
5. **Accounts receivable - trade, account 1100: one old item.** RI-05, ($14K), is a Lumen Retail payment received but not matched to an invoice, with no remittance advice. It is 127 days old against a 90-day limit. Priya Raman needs to apply the cash or book an entry, 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 missed control steps that need a person to do their part.

Marcus Oyelaran prepared four of the five problem recs, and Dana Whitfield is the reviewer on four. Those two clear most of this list.

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