ullduct appropriate procedures callt ac 3. Create a finished workpaper: a. Reference the workpaper at A-8. Put the memo as page 1 with the balance sheet and income statement as subsequent pages of the same workpaper. b. Include each team member's initials beneath the reference, with one team member assuming the role of reviewer and ensuring the workpaper is complete. This individual should indicate that he/she was the reviewer next to his/her initials (e.g., "reviewed by: NN"). c. Check the schedule's mathematical accuracy. Use tickmarks of your choosing to indicate your work. d. Reference current-year numbers to the trial balance (A-4) and prior-year numbers to the 20X1 10-K (PY). Numbers coming from the trial balance or 10-K should have a reference on the left side of the number. If numbers are not found on the trial balance or 10-K, show how they are calculated from numbers in the trial balance or 10-K