DFI-Bkg 74.07(1)(b)(b) A record consisting of asset and liability accounts including a continuous record of all physical assets such as furniture, fixtures and office equipment. DFI-Bkg 74.07(1)(d)(d) A record of each debtor’s account shall be maintained consisting of all of the following: DFI-Bkg 74.07(1)(d)1.1. The name and address of the debtor, creditor, forwarder and forwardee if the account has been forwarded. DFI-Bkg 74.07(1)(d)2.2. The original amount listed, the principal amount owing and, if available, the date of the last credit or debit. DFI-Bkg 74.07(1)(d)3.3. The amount of interest, cost of legal action instituted, or other charges, if any, and a description thereof. DFI-Bkg 74.07(1)(d)4.4. The amount and date of each payment made by the debtor allocating moneys paid to the amount owing, interest, costs and other charges. DFI-Bkg 74.07(1)(e)(e) Check stubs or transaction registers that disclose all debits to the trust and operating accounts. These stubs or transaction registers shall include all of the following: DFI-Bkg 74.07(1)(e)4.4. The check number, reference number or indication that there is no check number because remittance was made electronically. DFI-Bkg 74.07(1)(f)(f) A list of all outstanding trust accounts checks, sorted by account and the date the check was written. The list shall include the date the check was written, the check number, the amount of the check, and the payee. DFI-Bkg 74.07(1)(g)(g) A master alphabetical listing by name and address of every creditor or forwarder with whom the licensee engages in the business of collecting accounts. DFI-Bkg 74.07(1)(h)(h) A record of all unused prepaid collection transmittals or listing forms sold, setting forth all of the following: DFI-Bkg 74.07(1)(h)2.2. Date, number or quantity and price of transmittals or listing forms sold each client or purchaser. DFI-Bkg 74.07(1)(i)(i) After the bank statement has been reconciled each month, cancelled checks together with voided or unused checks, adequately explained, shall be filed in numerical order. The division may approve records and procedures which vary from these requirements if adequate information is available for examination purposes. DFI-Bkg 74.07(1)(j)(j) A roster of all collectors and solicitors employed by the licensee. The list shall be updated and accurate at all times and set forth all of the following: DFI-Bkg 74.07(1)(j)1.1. The individual’s first and last name, home address, and indication of whether the individual works from the individual’s residence. DFI-Bkg 74.07(1)(j)2.2. The first and last name of any alias that is used by the individual, the date the individual started to use the alias, and, if applicable, the date the individual stopped using the alias. DFI-Bkg 74.07(1)(j)4.4. The date the individual’s employment with the licensee was terminated, if applicable. DFI-Bkg 74.07(2)(a)(a) Whenever a payment is received from a debtor, forwardee or other person, a receipt showing the date the payment was received shall be prepared and furnished to the debtor except when other positive evidence of a receipt is available. DFI-Bkg 74.07(2)(b)(b) All manually prepared receipts shall be prepared at least in duplicate, be prenumbered by the printer, be used in consecutive numerical order and be retained in numerical sequence in the office.