The following client-prepared bank reconciliation is being examined by Kautz, CPA, during an examination of the financial statements of Concrete Products, Inc.:

Required
Identify one or more audit procedures that should be performed by Kautz in gathering evidence in support of each of the items (a) through (f) in this bank reconciliation.

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Concrete Products, Inc. Bank Reconciliation December 31, 2011 Balance per bank (a) Deposits in transit (b): December 30 December 31 Outstanding checks (c): $18,375.91 1,471.1O 2,840.69 4,311.79 6,000.00 671.80 320.00 1941 1966 1984 1985 1986 1991 Subtotal NSF check retuned Dec. 29 (d) Bank charges Error check no. 1932 Customer note collected by the bank ($2,750 plus $275 interest) (e) Balance per books (f) 3,621.22 2,576.89 19,466.21 3,221.49 200.00 5.50 148.10 (3,025.00 550.09