Complete. I've reviewed your December accruals against the trial balance and generated a detailed review note.

**Summary:**

Your $133K accrual balance ties to the trial balance for accounts 2100 and 2110. Four accruals surfaced findings:

1. **AC-01** (Dana Whitfield, $13K): Legal accrual open seven months—exceeds your three-month threshold. Get vendor confirmation the lease dispute is still active, or release.
2. **AC-05** (Marcus Oyelaran, $10K): Staffing accrual swung 134% month-to-month. Document the hours and rates for December's increment, or true up.
3. **AC-14** (Tomas Herrera, $6K): Fuel surcharge invoice received from Coastline Carriers. Release it—payables holds the cost.
4. **AC-07** (Elena Brandt, $5K): Spring catalogue design with no support reference. Provide the PO from Lanternfly Creative, or release.

Three other accruals had large swings but included owner notes explaining them (audit interim visit, facility repair after inspection, vendor pre-buy ahead of January price increase), so they're not flagged.

The detailed note is at `output/accruals-note.md` with all findings, a basis breakdown, and the next-step questions for each owner.