I recently took over a set of books and have found that the last credit card reconciliation before year end was not completed. All the year end documents and adjusting entries have been completed. How should I proceed with completing this reconciliation; should I add it into last year where it belongs, this would also include adding some transactions that were not recorded, or make it part of the first new fiscal year credit card reconciliation? I am using Sage 50 Premium Accounting Canadian Addition.