You are conducting an audit of the financial statements of Medical Complex Rentals, Inc. for the year ending March 31, 2010.You are assigned to examine the annual rent reconciliation (below) prepared by the controller of the company.
Medical Complex Rentals, Inc.
Rent Reconciliation
For the Year Ended March 31, 2010
Gross Office Rentals (Schedule 1) ........ $2,300,000 (a)
Less Vacancies (Schedule 2) ........... 100,000 (b)
Net Office Rentals................ $2,200,000
Less Unpaid Rents (Schedule 3) ......... 25,000 (c)
Subtotal .................... $2,175,000
Add prepaid rent collected (Schedule 4) ...... 15,000 (d)
Total cash collected ............... $2,190,000 (e)

Required:
The controller has provided you with Schedules 1 – 4 (not shown). You find that the internal controls can be relied upon and that the cash receipts for rentals are deposited in a special bank account. Based on this, what audit procedures would you use to substantiate each of the balances labeled (a through e)?