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, so all the figures below can be reported.

**What blocks sign-off, most severe first:**

1. **Accrued payroll, account 2120: the rec uses an old balance.** The rec ties to ($58K), but the trial balance shows ($72K). That makes the account unreconciled until **Marcus Oyelaran** redoes the rec on the December balance.
2. **Sales tax payable, account 2150: ($69K) is unexplained.** The limit is $5K, and no reconciling items are listed. **Marcus Oyelaran** needs to find the cause, then either list the missing item or post a correcting entry. This one account accounts for most of the ($68K) net.
3. **Vendor rebates receivable, account 1150: nobody else checked it.** **Marcus Oyelaran** prepared and reviewed this rec. **Dana Whitfield**, as Controller, needs to assign a second reviewer.
4. **Inventory, account 1200: never reviewed.** The rec is still at "Prepared" and has passed the review deadline of the 5th close workday. **Dana Whitfield** is the assigned reviewer.
5. **Accounts receivable - trade, account 1100: a 127-day-old item.** RI-05 is a ($14K) payment from Lumen Retail that was never applied and has no remittance advice. **Priya Raman** needs to apply the cash or book it, and record why.

Items 1, 2 and 5 are balances that may be wrong and need an entry or a redone rec. Items 3 and 4 are control failures: someone has to do their review.

Dana Whitfield also reviewed the sales tax and payroll recs and marked both "Reviewed" despite these problems.

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