n this mini$-$case you will focus on performing one aspect of the test of details on the accounts payable balance $$ the search for unrecorded liabilities. To identify possible unrecorded liabilities you will compare the payments made after year end with the accounts payable listing as of the end of the year. In performing this comparison particular attention should be given to any payment made on the disbursements journal for which there was not an accounts payable balance as of year end. Your responsibility is to identify the transactions on the cash disbursements journal that the audit team should investigate and review further to determine if a liability should have been recorded as of year end. INSTRUCTIONS: Please download the file below to complete the audit tasks associated with this mini$-$case. The Excel workbook contains the instructions and workpapers you are to complete. $12$e$\_$Ch$11\_$Mini$\_$case$\_$Unrecorded Liabilities Using your completed Excel file, answer the questions presented below. EARTHWEAR CLOTHIERS Accounts Payable Listing December $31,2022$ Vendor Name Amount Due $$ Aarhus Industries $$$$94,840$ Alpas Cashmere $34,522$ American Apparel $25,407$ Anderson Clothes, Inc. $345,392$ Apparel Concepts $434,032$ Asian Textile Resource Group $25,646,163$ C&S Manufacturing Inc. $134,043$ CDSB Retail $1,538,902$ Chami Design Inc. $342,340$ Chief Jack International $112,034$ Deguire Halden Equipment Leasing $3,475,452$ Europe By Post Distribution Services $774,892$ Fairway Corporation Ltd$.87,232$ Fashion & Craft $23,452$ Industria Americana, Ltda. $14,292,301$ Mail Works $823,343$ Mauler Creations $990,822$ Mountain West Properties Group $987,480$ MS Leather Factory $40,501$ National Retail Leaseholdings $1,839,024$ Southside Apparel $345,346$ Stephenson Promotion $69,291$ Texwin Pacific Ltd$.105,021$ Warehouse Solutions Leasing $1,334,921$ Washington Mfg$.,$ Inc. $234,802$ Western Wear Textiles $45,475$ Zantec Bros. $8,920$$$54,185,950$ F$$ T$/$B $$ LEGEND $$ F $=$ Footed. $=$ Traced to accounts payable subsidiary records. $$ V $=$ Voucher packets examined for transaction validity. No exceptions. $$ T$/$B $=$ Agreed to trial balance. $$Date Check$($C$)/$Wire$($W$)$ # Voucher# Description Payee G$/$L Account # Cash $1/1/2023$ W:$1863195948$ Inventory PO# $627-2561-1818$ Apparel Concepts $12087-25201-5608971-113254,0321/1/2023$ C:$57698195949$ Inventory PO# $627-2561-1821$ American Apparel $11023-25201-1435149-88125,4071/2/2023$ W:$1864195950$ Inventory PO# $627-2561-1822$ Texwin Pacific Ltd$.15237-56213-8146523-300105,0211/3/2023$ C:$57699520444$ Building Supply Lewis Hardware $33000-91200-1253000-10020,5361/3/2023$ C:$57700195951$ Inventory PO# $627-2561-1823$ MS Leather Factory $11023-25750-4152610-10840,5011/4/2023$ C:$57701265152$ Advertising Stephenson Promotion $55126-11592-1001220-100157,2061/7/2023$ C:$57702195952$ Inventory PO# $627-2561-1825$ C&S Manufacturing Inc. $11023-25201-4441563-656134,0431/9/2023$ C:$57703375929$ Utilities Intermountain Gas $99000-61000-1642000-10037,554$ January Totals to Date $$ $$494,861$ FS $$ LEGEND $$ F $=$ Footed. $$ S $=$ Scanned and Reviewed. $=$ Traced to December Accounts Payable Listing. $=$ Flagged for further inquiriy and review. $$