**December close flux analysis complete.** Four balance-sheet accounts need attention:

1. **Inventory (+$210K, 17.3%)** — Confirm with Marcus Oyelaran if this was a year-end purchase ahead of price increases or demand.

2. **Construction in progress (−$72K, fully zeroed out)** — The script flagged a likely reclass to account 1400 (Fixed assets). Ask Priya Raman to confirm the entry that placed the project in service.

3. **Sales tax payable (−$68K, 291.9% growth)** — Unusual surge in the liability. Ask Marcus Oyelaran whether December sales spiked or if this is an accrual correction.

4. **Goods received not invoiced (+$63K, sign flip)** — Most urgent. This account flipped from a $18K credit to a $45K debit. Ask Tomas Herrera what was posted and whether part of it belongs elsewhere.

Three smaller movements below the 10%/$50K threshold (Accrued expenses, Accrued freight, Allowance for doubtful accounts) are worth a glance but not critical.

Trial balance balances to zero. Full review written to `output/flux-note.md`.