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Amanda Russell, business finance coach on YouTube, presents a free spreadsheet template called "Catch Up Bank Statements" to help you easily catch up on your accounting records if you have fallen behind. The tool allows you to track your total income and expenses for your business, helping you stay organized and informed. The goal is to quickly and easily get caught up on your records so that you can focus on managing your money effectively. The template is designed for those who want to keep records as they earn and spend, enabling them to stay informed and in control of their finances.