Step 3, Build the cash workpaper (AI assembles → it must foot)

Layer: organizing (mostly mechanics), the AI assembles, and the totals must tie to the bank.

Goal: turn the coded transactions into a clean cash workpaper grouped by account, that foots to the bank.

Inputs: the categorized transactions for the year (Step 2, all 12 months).

Prompt (paste into Claude)

From these categorized transactions, build a CASH WORKPAPER:
1. Group every transaction by account (in account-number order); show the transactions under each
   account and a subtotal per account.
2. Give the grand total of all activity (sum of every amount).
3. Tie-out: Beginning Cash ($36,000.00) + grand total of activity = Ending Cash. State the result.
Do not drop or merge any transaction. Keep amounts exact.

CATEGORIZED TRANSACTIONS:
[paste the full year]

Verify ✅

• Subtotals foot to the grand total (the account subtotals add up to total activity).
• Ending cash ties to the bank: Beginning $36,000.00 + total activity should equal the December statement's ending balance, $36,799.25. If it doesn't tie, a transaction was lost or miscategorized upstream, go back.

You move on with: a footed cash workpaper, organized by account, the basis for the trial balance.