I've reviewed both files. **The accrual totals match the trial balance perfectly:**

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

**Key issues to address before closing:**

1. **Invoiced accrual anomaly**: AC-14 (Coastline Carriers fuel surcharge, $6,310.20) shows `invoice_received = Y` while all others are `N`. Verify this shouldn't be reclassified to AP instead of accrued expenses.

2. **Long-standing accruals**: AC-01 (Legal fees, $12,500) has been open 7 months with no change Dec vs Nov. Confirm the warehouse lease dispute is still active and this estimate is still valid.

3. **AC-07 aging**: Spring catalogue design ($5,400) open 2 months at the same amount—check project status and expected completion.

4. **Year-end timing concern**: AC-16 (Inbound freight, $6,330) noted as a "pre-buy ahead of January vendor price increase." Verify this is legitimate operational timing, not aggressive year-end inventory manipulation.

5. **Support documentation**: AC-06 (Racking repair, $7,600) is new in December and references PO-41872. Confirm PO and safety inspection documentation are on file.

All amounts are mathematically correct and balanced. Once these items are verified, you're ready to close.