The following client-prepared bank reconciliation is being examined by Mautz, CPA,
during an audit of the financial statements of Wolfe Company:
Wolfe Company
Bank Reconciliation Village Bank Account 2
December 31, 2022
$\qquad 18,375.91$
Balance per bank (a)
Deposits in transit (b)
12/30$\qquad 1,471.10$
12/31$\qquad 2,840.69$
$\qquad 4,311.79$
Subtotal$\qquad 22,687.70$
Outstanding checks (c)
837$\qquad 6,000.00$
1941$\qquad 671.80$
1966$\qquad 320.00$
1984$\qquad 1,855.42$
1985$\qquad 3,621.22$
1987$\qquad 2,576.89$
1991$\qquad 4,420.88$
$\qquad (19,466.21)$
Subtotal$\qquad 3,221.49$
NSF check returned 12/29 (d)$\qquad 200.00$
Bank charges (e)$\qquad 550.00$
Error check No. 1932 (f)$\qquad 148.10$
Customer note collected by the bank
($2,750 plus $275 interest) (g) $\qquad (3,025.00)$
Balance per books (h)$\qquad 1,094.59$
Required:
Indicate one or more auditing procedures that should be performed by Mautz in
gathering evidence in support of each of the items (a) through (h) above.