I've reviewed both files. Here's a summary of the findings:

## Accrual Reconciliation Summary

**Account 2100 - Accrued Expenses:**
- 12 accruals totaling **$90,533.68**
- Trial balance Dec 2025: **-$90,533.68** ✓

**Account 2110 - Accrued Freight:**
- 4 accruals totaling **$42,701.30**
- Trial balance Dec 2025: **-$42,701.30** ✓

## Key Observations

✅ **All amounts reconcile perfectly** with the trial balance balances for both December and November.

**Notable items to confirm:**

1. **AC-02 (Audit fees)** — Increased from $9K to $18K for the second interim visit in December. Confirm this aligns with your engagement letter with Brightline Audit Partners.

2. **AC-06 (Facility repair)** — New in December ($7,600). This is the racking repair after safety inspection. Ensure the PO-41872 is on file and repair was completed.

3. **AC-14 (Fuel surcharge)** — Only accrual showing `invoice_received = Y`. All others are estimates awaiting invoices, which is appropriate for month-end cutoff.

4. **AC-16 (Inbound freight)** — Pre-buy of $6,330 ahead of January price increase. Verify these goods were actually received and recorded in inventory.

5. **Most items are reversal accruals** (reverses = Y), which is standard for monthly expenses that will be invoiced in the subsequent month.

**Ready to close?** Yes, assuming AC-06's repair work and AC-16's pre-buy receipts are physically verified and properly reflected in your inventory records.