Looking at the data, here's what I'm seeing:

**Balance check first:**
- Account 2100 (Accrued expenses) accruals sum to **$90,533.68** ✓ Matches TB exactly
- Account 2110 (Accrued freight) accruals sum to **$42,701.30** ✓ Matches TB exactly

**REVERSE in January (marked "reverses = Y")** — standard monthly accruals:
- AC-03, AC-04, AC-05, AC-06, AC-08, AC-09, AC-10, AC-11, AC-12 (all 2100 items except AC-01, AC-07)
- AC-13, AC-14, AC-15, AC-16 (all freight)
- **Total to reverse: ~$94,500** across both accounts

**DO NOT REVERSE** — ongoing liabilities:
- **AC-01** (Legal/warehouse dispute, $12,500) — open 7 months, estimate basis, no invoice. This is a **contingent liability** that shouldn't reverse; flag whether it belongs in accrued expenses vs. a separate contingency reserve
- **AC-07** (Design/catalogue work, $5,400) — open 2 months, **no support_ref provided**, marked non-reversing. **Chase support for this one** — need the PO and vendor contract

**CHASE SUPPORT FOR:**
- **AC-07** — Missing support reference entirely. Need PO-LANTERNFLY or design contract before sign-off
- **AC-02** — Audit fees jumped to $18K from $9K; confirm the second interim visit fieldwork actually happened in December vs. scheduled for January
- **AC-06** — Safety inspection and repair: confirm PO-41872 was actually issued in December (high-value new item)
- **AC-16** — Pre-buy receipts: verify these are actually in inventory as of Dec 31 (not just ordered)

**TRUE UP:**
- None identified, but double-check **AC-01** — legal accrual basis is "estimate"; if there's case history/legal advice that quantifies this differently, adjust

The core issue is **AC-07 with no support** — that needs documentation before the close sign-off.