I reviewed the December accruals line by line, and **the schedule should not be closed as it stands.** The totals tie exactly to the trial balance, but several accruals need fixing or support first, and the trial balance has two other problems.

**Totals agree with the trial balance**

| Account | Accrual schedule, Dec | TB Dec 2025 | Schedule Nov | TB Nov 2025 |
|---|---|---|---|---|
| 2100 Accrued expenses | 90,533.68 | 90,533.68 Cr | 65,662.70 | 65,662.70 Cr |
| 2110 Accrued freight | 42,701.30 | 42,701.30 Cr | 31,202.25 | 31,202.25 Cr |

Debits equal credits in the trial balance for Dec 2024, Nov 2025 and Dec 2025.

**Fix before close**

1. **AC-14 Coastline fuel surcharge, 6,310.20:** `invoice_received = Y`. If that invoice is already in accounts payable (2000), this amount is counted twice. Check the AP sub-ledger and take the accrual out if the invoice is there.
2. **AC-16 Tallgrass inbound freight, 6,330.00:** This is freight on inventory coming in, so it belongs in inventory cost (1200), not in 2110 and outbound freight (5300). Booked as it is, December freight expense is overstated and inventory understated. The note says these were pre-buy receipts ahead of the January vendor price increase, which also ties to item 6 below.
3. **AC-07 Lanternfly Creative, 5,400.00:** There's no support reference. It's the same amount as November and has been open 2 months. Get confirmation that the first milestone was actually delivered by 12/31, or reverse it.
4. **AC-06 Summit racking repair, 7,600.00:** The only support is a purchase order (PO-41872). A PO on its own isn't a liability. Confirm the repair was finished by year-end; if it wasn't, drop the accrual.
5. **AC-01 Harlow and Finch legal fees, 12,500.00:** This doesn't reverse and has sat at a flat amount for 7 months with no invoice. It needs a current estimate from counsel, such as a year-end legal letter, to support the balance or adjust it.
6. **AC-02 Brightline audit, 18,000.00 (November was 9,000):** The note gives a reason for the doubling (a second interim visit in December). However, the accrual is marked as reversing yet shows 2 months open. Make sure 18,000 isn't counting the first visit again if Brightline already billed it.

**Look reasonable**
- **AC-09 Bayline loan interest:** Recalculates at 6.75% for half a month on the term loan balance in both months (552,000 in December, 556,000 in November).
- **AC-11 Kingsley common area charges:** Builds up evenly through Q4 (about 2,250–2,310 a month).
- **AC-03, 04, 05, 08, 10, 12, 13, 15:** Have support references and month-over-month changes that make sense. AC-05 (temp labour) more than doubled, but it covers two weeks of timesheets.

**Other trial balance problems**
- **2050 Goods received not invoiced is a 44,980.35 debit.** It was an 18,420.15 credit in November. This liability account shouldn't have a debit balance. It probably comes from mis-matched invoices on the year-end pre-buy receipts (inventory rose about 210k in December) and needs reconciling.
- **2150 Sales tax payable went from 23,415 to 91,760**, almost four times higher. This is outside the accrual review, but it's worth asking why before close.

If you can share the AP invoice detail or the GRNI sub-ledger, I can check the AC-14 double count and the GRNI balance directly.