Refer to Auditing in Action on Roll Forward Procedures featuring Shadow Company. Assume that Shadow has a significant amount of cash held in an interest-bearing bank account, and that the auditors performed substantive procedures to determine the fairness of the recorded amount of interest revenue through September 30th.These procedures included recalculation of monthly interest earned based on balances and interest rates documented on the bank statements, and tracing the amounts to the accounting records.

Required:
What roll forward procedures should Shadow’s auditors perform at year-end regarding the interest revenue?