Tim$$s Party & Rentals $($TPR$)$ is a party and novelty store located just north of Windsor. TPR is a

private company, and was founded in $2008$ by Amanda Harkings. TPR sells all kinds of party

needs, from balloons to loot bags, and from gift wrap to food items. TPR also sells party supplies

for special holiday occasions and huge sporting events. TPR has a party room on location that

can be booked for parties and other special events. TPR has a December $31$ year end and

operates by using a fairly simple accounting structure. Jessica Altooze has been the bookkeeper

for TPR since it opened in $2008$ and has been diligent in recording the journal entries and

preparing the year$-$end financial statements. In November $2020,$ Jessica won the lottery and

immediately retired from the bookkeeping business and moved to South Carolina. This left

Amanda on her own and without any real skills in accounting. Amanda immediately asked her

auditor for someone with an accounting background to help her. You work for a public

accounting firm