Case 3: Materiality and Liabilities Testing - Gabriela Aguiar LLC Audit Case (Due in 24h)

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D-4

FGCU National Bank

19800 LCOB Blvd

Fort Myers, FL 33917

United States

Account #:1804-17-5256-01

Gabriela Aguiar LLC

10052 Via FGCU Ct

Fort Myers, FL 33905

United States

Your Checking Account 1-1-2026 THRU 1-15-2026

Your Previous Balance 12,000,000.00

Additions 5 Deposits 15,597,022.90

3 Transfers from other

accounts 8,500,000.00

Deductions 55 Checks 13,586,529.84

3 Transfers to other accounts 11,365,369.20

Your Current Balance 11,145,123.86

Deposits and Other Additions

Date Amount Date Amount

1/3/2026 465,782.45 1/13/2026 8,113,204.54 1/5/2026 3,784,285.91 1/13/2026 1,252,500.00 1/6/2026 1,981,250.00

Transfers to Other Accounts

Date Amount Account

1/7/2026 6,300,000.00 604-03-739-8

1/13/2026 4,500,000.00 604-03-739-8

1/14/2026 565,369.20 604-29-016-3

Transfers from Other Accounts

Date Amount Account

1/10/2026 1,650,000.00 604-03-739-8

1/11/2026 1,500,000.00 604-03-739-8

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1/14/2026 5,350,000.00 604-03-739-8

Checks and Other Withdrawals

Check Date Amount

6000 1/3/2026 10,666.40

6001 1/3/2026 5,926.63

5996 1/3/2026 412,969.75

6005 1/4/2026 9,457.59

6012 1/4/2026 20,590.00

6011 1/5/2026 19,683.05

6013 1/5/2026 15,763.70

6016 1/5/2026 7,993.26

6029 1/5/2026 16,130.00

6026 1/5/2026 5,243.49

6007 1/6/2026 23,027.38

6024 1/6/2026 7,412.34

6031 1/6/2026 1,342.16

6033 1/6/2026 9,801.59

5999 1/6/2026 9,950.19

6003 1/6/2026 8,383.81

6004 1/7/2026 13,234.71

6017 1/7/2026 18,458.18

6018 1/7/2026 19,770.20

6020 1/7/2026 2,095.55

5997 1/10/2026 7,204.78

5998 1/10/2026 617.4525

6002 1/10/2026 10,592.14

6006 1/10/2026 4,263.06

6008 1/10/2026 9,556.12

6009 1/10/2026 741.4125

6015 1/10/2026 4,287.89

6019 1/10/2026 3,605.41

6021 1/10/2026 2,000,254.74

6022 1/10/2026 7,136.36

6023 1/10/2026 1,126.05

6027 1/10/2026 12,904.49

6035 1/10/2026 8,352.89

6010 1/12/2026 7,511.21

6014 1/12/2026 200,000.00

6025 1/12/2026 1,266.85

6030 1/12/2026 9,338.02

6028 1/12/2026 14,366.46

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6032 1/12/2026 13,377.14

6034 1/12/2026 2,566.30

5433 1/13/2026 8,355.00

5434 1/13/2026 3,671.00

5436 1/13/2026 1,560.00

5437 1/13/2026 19,020.00

5436 1/13/2026 6,891.16

5439 1/13/2026 7,538.00

5440 1/13/2026 1,160.00

6047 1/13/2026 6,924.96

5446 1/13/2026 6,467.00

5447 1/13/2026 731.00

5435 1/14/2026 8,585.00

5441 1/14/2026 10,543,611.00

5443 1/14/2026 1,396.00

5444 1/14/2026 8,656.00

6048 1/14/2026 4,994.99

Total 13,586,529.84