The December accruals tie to the trial balance, but several lines need attention before close. I only had the two CSVs, so I haven't seen the underlying support.

**Tie-out**

| Account | Schedule | TB | Diff |
|---|---|---|---|
| 2100 Accrued expenses | 90,533.68 | 90,533.68 | 0.00 |
| 2110 Accrued freight | 42,701.30 | 42,701.30 | 0.00 |

The November column ties to the November TB as well (65,662.70 and 31,202.25).

**Items to resolve**

1. **AC-14, Coastline fuel surcharge, 6,310.20:** The invoice has been received, so this should be in AP (2000), not accrued. Confirm it isn't booked in both places. Also check that it doesn't overlap with AC-13, which covers the same carrier's December shipments.
2. **AC-06, Summit racking repair, 7,600.00:** The basis is a PO, and the note says the repair was "ordered". An accrual is only valid for work performed by 12/31. If the repair hasn't been done, remove it, because an open PO is a commitment and not a liability. Also confirm whether the repair should be expensed or capitalised.
3. **AC-07, Lanternfly design milestone, 5,400.00:** It has no support reference, and the amount is unchanged from November. Confirm the milestone was actually delivered, and that it isn't a prepayment or an accrual that should have been released.
4. **AC-01, Harlow and Finch legal, 12,500.00:** It has been open 7 months at the same amount, doesn't reverse, and no invoice has arrived. This looks stale. Get a current status letter from counsel and true it up to that.
5. **AC-02, Brightline audit, 18,000.00:** This is double November's 9,000, and the line reverses. If the November 9,000 reverses, the December entry needs to be the cumulative fieldwork amount, or the expense is overstated. Account 6400 (audit and legal) only moved 5,810 in December, which is less than the 9,000 net increase this line implies. Check where the entry was actually posted.
6. **AC-16, Tallgrass inbound freight, 6,330.00:** This is year-end pre-buy receipts, and inbound freight normally goes into inventory cost, not accrued freight expense. Confirm the treatment. Account 2050 (goods received not invoiced) has a debit balance of 44,980.35 against a normal credit balance. That is abnormal and may be related.
7. **AC-11, Kingsley common area charges, 6,750.00:** It is up 46% on November and based on the landlord's estimate. Check it against the landlord's Q4 statement or reconciliation.
8. **Large increases to check against volume:** AC-13 (+25%), AC-15 (+37%), AC-16 (+121%) and AC-05 (+134%). The Dec–Nov change in account 5300 is 27,365, which is less than the 36,371 of outbound freight accruals (AC-13, AC-14 and AC-15). Confirm the entries, including the reversals of November's accruals, produce the expense you expect.

**Outside the accruals files, but visible in the TB**
- 2050 has the debit balance noted above.
- 2150 sales tax payable rose from 23,415 to 91,760 in December. That may be a real year-end true-up, or an error.

If you can send the support for items 1–5 (invoice status, PO receipt dates, the counsel letter), I can quantify the proposed adjustments.