**Sign-off is blocked on five accounts.** The 20 recs all tie to the trial balance except 2120, and all but 1200 are marked Reviewed. Item totals foot to the header totals on every rec.

## Blockers

1. **2150 Sales tax payable: $68,820.00 unexplained, yet marked Reviewed.**
   - GL is -91,760.00 and the subledger is -22,940.00. The GL is exactly 4× the subledger.
   - It rose from -23,415 in November, and there are no reconciling items.
   - This looks like duplicate or multi-period postings, but that is my inference. It needs investigation and probably a correcting entry. The Reviewed status should be reversed.

2. **2120 Accrued payroll: the rec is stale.**
   - The rec uses a GL balance of -58,410.25, which is the November TB figure. December TB is -71,906.80, so the rec is off by $13,496.55.
   - It was prepared on workday 1, before the close. It needs to be redone against the final balance.

3. **2050 Goods received not invoiced: wrong-sign balance.**
   - The GL balance is a **debit** of 44,980.35 on a credit-normal liability. In November it was a credit of 18,420.
   - The rec "explains" the gap with one $49,610.00 item, "invoices matched before goods were received", labeled timing.
   - A debit balance means invoices were booked ahead of receipts. That is not a normal timing item and should be supported or corrected.
   - It was reviewed on workday 5 without comment.

4. **1200 Inventory: not reviewed, with $1,240.55 unexplained.**
   - The status is Prepared, with no reviewer sign-off.
   - It also has a -3,215.70 cycle count variance (RI-09) that still needs posting.
   - The balance is up about $210K from November and about $313K from December 2024. That is worth a reasonableness check when it is reviewed.

5. **1100 AR trade: $14,260.00 unapplied receipt from Lumen Retail, 127 days old.**
   - It has no remittance advice and is categorized "unidentified". The rec has no unexplained difference, but the item is stale and needs to be applied or investigated.

## Control and housekeeping issues

- **1150 Vendor rebates receivable:** Marcus Oyelaran is both preparer and reviewer, with the same workday for each. That is a segregation-of-duties failure, so it needs an independent re-review.
- **Adjustments not yet booked:**
  - 1000: bank charges of 412.80 (RI-03).
  - 1150: rebate true-up of 1,620.00 (RI-07).
  - 1200: the cycle count variance above. These are small, but they should be posted rather than carried.
- **No rec provided** for 1020 Petty cash (650), 1400 Furniture and equipment (1,502,580), 1420 Construction in progress (0) and 1500 Security deposits (68,000).
  - 1400 is material. Its 72,400 increase matches November's CIP balance, which dropped to zero, so confirm that transfer.

The remaining accounts reconcile with zero differences and no issues: 1010, 1110, 1210, 1300, 1310, 1450, 2000, 2100, 2110, 2200, 2300, 2400 and 2410. The 1000 and 2000 timing items are recent (1 to 6 days).

I only checked arithmetic and ties between the three files. I haven't seen the underlying support for any balance.