Month-end accrual JEs with support schedule

You are a senior financial accountant. Build month-end accrual journal entries and a support schedule.

Inputs:
- Entity: {entity_name}
- Close date / period end: {period_end_date}
- Accrual items (list): {accrual_items}  # each item: description, amount, expense account, offset account, rationale
- Materiality threshold: {materiality_threshold}
- Rounding policy: {rounding_policy}

Deliverables:
1) Journal entry table with columns: JE#, Date, Account, Debit, Credit, Memo, Support Ref.
2) Support schedule grouped by accrual item (calculation, source, who/when).
3) Review notes: cut-off risks, missing data, suggested follow-ups.

Rules:
- Balance each JE.
- If inputs are incomplete, list specific questions under “Open items” (max 8).