An audit client prepared. After completing the procedures listed at the bottom of the schedule, an audit assistant initialed, dated, and indexed the working paper.

Required: 

List the deficiencies in this working paper.

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Description of Security Williston & May Marketable Securities December 31, 1999 Dividend & Interest Face Value Gen. Purch. Sold Gen. Corp. Year Serial of Rc Sc 861959 ADCRK Bonds % Due No. Bonds Ledger 1/1 in in Ledger 12/31 Pay 1999 1999 Cost 12/31 Market Date(s) Amount Rec. Accruals 12/31 2003 21-7 $10,000 $ 9,400* 1/15 $ 300 $ 275 4 2004 73-0 30,000 27,500 $ 9,400 $9,100 7/15 3004 2005 2006 08-2 16-4 5,000 4,000* 10 2007 07-4 70,000 100,000 66,000* 27,500 4,000 26,220 12/1 1,200 100 5,080 8/1 45064 188 $57,000 66,000 $100,000 $106,900 a, f $100,000 f $57,000 $66,000 100,000 101,250 $140,900 $141,650 f. g 7/1 5,000 5,000 $7,250 $5,563 f Stocks P 1,000 shs.- Common 1044 $ 7,500* U 50 shs.- Common 8530 9,700 $ 17,200 a, f 3/1 $ 750bd $ 7,500 $ 7,600 6/1 7504 9/1 750 12/1 750bd $ 250 9,700 9,800 2/1 800 8/1 8004 667 $ 17,200 $ 17,400 $4,600 $ 917 f, g f a Beginning balances reconciled with 1998 working papers. b Traced to cash receipts. Minutes examined (purchase and sales approved by the board of directors). d Reconciled with 1099. e Confirmed by tracing to broker's advice. f Total footed. g Reconciled with general ledger.