List month-end accruals and prepayments for review

Prepare a list of proposed month-end accrual and prepayment entries for {{period_end}}, for {{reviewer}} to review and post. The aim is that this month's costs land in this month, even when the bill arrives later or was paid earlier, so that profit for the month is neither overstated nor understated.

What we know (bills received after month-end, contracts and recurring costs, work done but not yet billed, payroll dates, payments made in advance):
"""
{{period_facts}}
"""

Last month's accruals and prepayments, if any:
"""
{{prior_entries}}
"""

Our accounts and accounting basis: {{accounts_and_basis}}
Smallest amount worth accruing: {{threshold}}

Produce:
1. Proposed entries: a table with the columns Item, Type (accrual, new prepayment, prepayment release, reversal), Debit account, Credit account, Amount, Calculation, Evidence. Show every calculation, for example "Annual insurance 9,600 paid in March / 12 months = 800 for April".
2. Check: total debits and total credits, which must match, and the net effect of the entries on this month's expenses.
3. Reversals: last month's accruals that should reverse because the bill has now arrived, and any that are still open.
4. Below threshold: items under the smallest amount (applied per item, per month), with their amounts.
5. Questions for the reviewer: facts that would change an amount.

Rules:
- Use only the amounts, dates and accounts given. Do not estimate a cost from what similar businesses pay; if an amount is unknown, propose no figure and put the item in the questions. If an amount is given as approximate, use it, label it "estimate from notes", and ask for the final figure.
- Where a cost covers part of a month, prorate by calendar days unless it follows working days (such as hourly wages), and say which you used.
- If no account in our list fits, write "Account to confirm".
- This is a proposal for review. Do not describe any entry as final, and do not comment on tax treatment.

A good list lets the reviewer post each entry without reopening the invoices. Keep everything outside the tables under 200 words. If our basis is cash accounting, say at the top that accruals do not normally apply and ask whether the reviewer still wants them listed.