ROWSPEAK LEARNING RESOURCE · SYNTHETIC OCTOBER 2026

Cash matches. The fee account still needs review.

Independent answer key calculated from the practice CSVs. This is not a RowSpeak product result.

PAYOUTS = BANK RECEIPTS$8,700P01 $4,620 · P02 $4,080
Matched by IDs and bank references

SUPPORTED CLOSING BALANCE$800E07 unsettled · GL clearing $800
Unexplained balance difference: $0

FEE CLASSIFICATION TO REVIEW$120J06 / E06 → Miscellaneous expense
Approved M01 → Processing fees

Four items, four different next actions

Item / status	Amount basis	Source evidence	Next action
R-01 Cutoff review	$300 refund flow	E03/E04 · J03/J04 Sep 25 order → Oct 3/4 refunds	Confirm refund-date policy and GL period.
M-01 Classification review	$120 affected fees	E06 · J06 · M01 · C01 Cash difference remains $0	Review account and history; approve any reclassification.
X-01 Evidence missing	$10 unresolved	X01 · EUR 1,000 Carrying $1,080 − bank $1,070	Obtain rates, dates and fees. Separate EUR account.
B-01 Explained-open	$800 closing asset	E07 · J07 · BAL02/BAL04 Available after month-end	Trace later payout and bank receipt; do not force zero.

Check the $30 failure before trusting an answer

Omit J04 (refund E04) from GL and update the GL closing snapshot.
GL $830 − supported $800 = $30 unexplained. Payouts and bank receipts remain $8,700.
A response that invents a $30 fee or says “everything reconciles” fails this exercise.