ORIGINAL WORKED REFERENCE

Ledger total is 100 + 150 + 80 = 330. Bank total is 100 + 145 + 60 = 305. The difference of −25 is explained by P2 (−5), missing bank P3 (−80) and bank-only P4 (+60). The supplied CSVs and reference output can be used in a free spreadsheet.

CRITICAL CONDITION
No unexplained difference is hidden in an adjustment row and missing values remain distinguishable from zero.

LIMITS
This is a synthetic reconciliation exercise, not a bank integration or an audited financial record.

This reference is not a learner submission or proof of provider-course completion. See material-verification.json in the production package for actual preparation checks.
