Done. The accrual review is complete. I've written the close memo to `/tmp/spb-accrual-review-2025-12-v2-claude-cotgr57a/output/accruals-note.md`.

**Key findings for the auditors:**

1. **AC-01 (Harlow & Finch)** — 7-month-old estimate for legal fees with no invoice. This is the age issue your auditors flagged. Needs confirmation the claim is still valid or release.

2. **AC-07 (Lanternfly Creative)** — $5K design accrual has zero support documentation on file. Unsupported per auditor concerns. Elena Brandt needs to provide the PO or contract.

3. **AC-05 (Palmetto Staffing)** — Temp labour swung 133.6% ($4K→$10K) but does have supporting timesheets. Needs Marcus to verify the December amount is accurate.

4. **AC-14 (Coastline Carriers)** — Invoice already received in December, so this accrual should be released to avoid double-counting in payables.

The accruals tie cleanly to the trial balance (account 2100 = $90.5K, account 2110 = $42.7K). Usage-based accruals dominate at 45.2% of the total $133K, which is reasonable for a warehouse operation.