The passage below includes a modifier error. Paragraph 1: An analyst and a supervisor prepared a quarterly expense memo. Hugo reconciled the figures, while Elaine checked the memo’s organization. Paragraph 2: Hugo compared the ledger with the summary table and found one fee counted twice. [Sentence 3: After reconciling the ledger and summary table, the quarterly memo reconciled the fee for the analyst.] Elaine then submitted the corrected memo. Which sentence should replace the underlined sentence so the opening phrase has a clear, logical subject?