Below is a statement reconciling the balance on Young's payable sub-ledger to the balance on one of their supplier's statements.

Below is a statement reconciling the balance on Young's payable sub-ledger to the balance on one of their supplier's statements. 

Balance per Young's subledger                              $ 8,145

Inv #23430 - note 1                                                      3,500

Inv #20820 - note 2                                                          630

Payment - note 3                                                         4,355

Balance per supplier statement                               16,630

NOTES:

(1) Inv#23430 is included on the supplier's statement, but Young does not have it included in the sub-ledger  

(2) Inv#20820 is listed as $4,180 on Young's sub-ledger and listed as $4,810 on the supplier's statement

(3) This payment is included on Young's subledger, but is not included on the supplier's statement.

Required: Describe the audit work you will carry out on each of the reconciling items to determine the balance that should be included in Young's accounts payable on their financial statements.