I've reviewed both files. Here's the reconciliation:

**Account Balance Summary:**

| Account | Account Name | Dec 2025 Trial Balance | Accruals Total | Match |
|---------|--------------|----------------------|-----------------|-------|
| 2100 | Accrued expenses | $(90,533.68) | $90,533.68 | ✓ |
| 2110 | Accrued freight | $(42,701.30) | $42,701.30 | ✓ |

**All accruals tie perfectly to the trial balance.**

**Items to flag before close:**

1. **AC-01 (Legal fees - Harlow and Finch)** — $12,500/month × 7 months open. Marked as "estimate" for a warehouse lease dispute. Confirm this ongoing accrual is still justified or if final fees have been incurred.

2. **AC-06 (Racking repair - Summit Facility Services)** — $7,600 new in December post-inspection. Verify PO-41872 was issued before Dec 31, 2025 and this is a legitimate 2025 accrual (not a prepayment for 2026 work).

3. **AC-16 (Inbound freight - Tallgrass Logistics)** — $6,330 for "year-end receipts ahead of January price increase." Confirm receiving log shows goods received in December 2025, not January 2026. Pre-buy timing should tie to invoice/receipt dates.

4. **AC-14 (Fuel surcharge - Coastline Carriers)** — Only one marked `invoice_received = Y`. Verify the December fuel invoice was received and this isn't a duplicate of the main freight accrual in AC-13.

All 16 accruals are marked to reverse (good practice), and the two liability accounts are clean. Ready to close once you confirm those four items.