Five recs block sign-off. 15 of the 20 December recs are clean, every rec ties, and the unexplained difference across all recs nets to ($68K).

Here are the blockers, most severe first:

1. **Accrued payroll, account 2120: the balance is out of date.** The rec uses a balance of ($58K), but the trial balance shows ($72K). Until Marcus Oyelaran re-runs the rec on the current balance, this account is unreconciled.
2. **Sales tax payable, account 2150: ($69K) is unexplained.** The limit is $5K. No reconciling items are listed against the difference. Marcus Oyelaran needs to find the cause and either list the item or post a correcting entry. This rec was reviewed and still has this gap.
3. **Vendor rebates receivable, account 1150: no second reviewer.** Marcus Oyelaran both prepared and reviewed it. Dana Whitfield, as Controller, needs to assign someone else to review it.
4. **Inventory, account 1200: not reviewed yet.** It is still at "Prepared". Dana Whitfield is the assigned reviewer.
5. **Accounts receivable - trade, account 1100: one item is past the 90-day limit.** RI-05, ($14K), is cash received from Lumen Retail that hasn't been applied to an invoice. It has no remittance advice and is 127 days old. Priya Raman needs to apply it or book it, and record why.

Items 1, 2 and 5 mean a balance may be wrong and needs an entry or a re-run rec. Items 3 and 4 are control failures: someone needs to do their review step.

Marcus Oyelaran prepared four of the five problem recs. Dana Whitfield is the reviewer on four of them and is also the Controller who signs off the close.

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