Five of the 20 December recs block sign-off. The other 15 are clean, and the unexplained difference across all recs nets to ($68K). Every rec ties: the script confirmed that reconciling items match their totals and that GL minus subledger minus items equals the unexplained difference.

Here's what blocks sign-off, most serious first:

1. **Accrued payroll, account 2120:** the rec was prepared against an out-of-date balance. It ties to ($58K), but the trial balance shows ($72K), so the account is effectively not reconciled. Marcus Oyelaran needs to redo it on the current balance.
2. **Sales tax payable, account 2150:** ($69K) is unexplained, well over the $5K limit, and no reconciling items are listed. Marcus Oyelaran needs to find the missing item or post the correcting entry. Dana Whitfield marked this rec Reviewed on WD+5 even with that difference open, so the review didn't catch it.
3. **Vendor rebates receivable, account 1150:** Marcus Oyelaran both prepared and reviewed it. Dana Whitfield, as Controller, needs to assign a second reviewer.
4. **Inventory, account 1200:** it is still at Prepared and was not reviewed by WD+5. Dana Whitfield needs to finish the review.
5. **Accounts receivable - trade, account 1100:** item RI-05, ($14K), is an unapplied receipt from Lumen Retail with no remittance advice. It is 127 days old against a 90-day limit. Priya Raman needs to apply the cash or book it.

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

Marcus Oyelaran prepared four of the five flagged recs.

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