Five of the 20 December recs block sign-off. The other 15 are clean. Across all recs, the unexplained difference nets to ($68K). The script's check passed on every rec, meaning each one ties to its own figures, so all the numbers below can be reported.

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

1. **Accrued payroll, account 2120: wrong balance.** The rec ties to ($58K), but the trial balance shows ($72K). Marcus Oyelaran needs to redo the rec on the current balance. Until then the account counts as unreconciled.
2. **Sales tax payable, account 2150: ($69K) unexplained.** That's well over the $5K limit, and no reconciling items are listed. Marcus needs to find the cause and either list the item or post a correcting entry. Dana Whitfield approved this rec on WD+5 even with the gap, so her review should be reopened.
3. **Vendor rebates receivable, account 1150: same preparer and reviewer.** Marcus both prepared and approved it. Dana, as Controller, needs to assign a second reviewer.
4. **Inventory, account 1200: not reviewed.** It's still in Prepared status. Dana is the assigned reviewer and needs to finish the review.
5. **Accounts receivable - trade, account 1100: old open item.** RI-05, ($14K), is a payment from Lumen Retail that hasn't been matched to an invoice because there's no remittance advice. It's 127 days old. Priya Raman needs to apply the cash or book it, and record why.

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 needs to do their review step.

Marcus prepared four of the five problem recs. Dana is involved in three, including reviewing one of her own team's recs that she then has to sign off as Controller.

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