These are all the modifications I've made to your theme. I believe the
important information is listed below.

----- Added files -----

readme.txt

----- Files modified -----

404.php (3KB):
	- (Line 59) Changed function 'require_once' to 'get_sidebar("topleft")'. "topleft" is the special name
	of this sidebar.
	- (Line 62) Changed function 'require_once' to 'get_sidebar("topright")'. "topright" is the special name
	of this sidebar.
	- (Line 68) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 70) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 80) Changed function 'require_once' to 'get_sidebar("ca")'. "ca" is the special name
	of this sidebar.

ca_sidebar.php (1KB):
	- Name changed to sidebar-ca.php to match WordPress recomendations

comments.php (3KB):
	- (Line 18) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 35) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 41) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 42) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 60) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 61) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 72) Changed 'twentyten' text-domain to 'blue-wheat'

fewsidebars.php (3KB):
	- (Line 64) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 65) Changed 'twentyten' text-domain to 'blue-wheat'

footer.php (1KB):
	- I had to save the file with UTF-8 encoding to avoid conflict between DOS
	and Unix file closing commands
	- (Line 22) Added ';' before function close just for precaution

functions.php (4KB):
	- (Line 16) Created a call to 'widgets_init' action which hooks new function
	'register_theme_sidebars'
	- (Lines 17~47) Wrapped the multiple 'register_sidebar' function calls into
	one single 'register_theme_sidebars' function. Also, created IDs for the sidebars
	- (Lines 50~54) Added support for the property 'title-tag', which substitutes
	the tag '<title></title>' in the website and is recommended by WordPress
	community
	- (Line 86) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 89) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 96) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 113) Changed 'twentyten' text-domain to 'blue-wheat'

functions-RECOVERED.php:
	- Deleted because of the lack of use

header.php (2KB):
	- (Lines 10~22) Removed the tag '<title></title>' and the function 'wp_title',
	as they are both deprecated (the use of 'title-tag' substitutes them). Had to remove
	bloginfo('name') because it would only make sense if it had <title></title>
	- (Line 26) Changed 'bloginfo('template_ directory')' to
	'echo esc_url(get_template_directory_uri()'
	- (Line 45) Changed 'get_ option('home')' to 'home_url()'

index.php (4KB):
	- (Line 59) Changed function 'require_once' to 'get_sidebar("topleft")'. "topleft" is the special name
	of this sidebar.
	- (Line 62) Changed function 'require_once' to 'get_sidebar("topright")'. "topright" is the special name
	of this sidebar.
	- (Line 77) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 78) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Lines 82 and 83) Added post pagination
	- (Line 86) Changed function 'require_once' to 'get_sidebar("ca")'. "ca" is the special name
	of this sidebar.

page.php (3KB):
	- (Line 59) Changed function 'require_once' to 'get_sidebar("topleft")'. "topleft" is the special name
	of this sidebar.
	- (Line 62) Changed function 'require_once' to 'get_sidebar("topright")'. "topright" is the special name
	of this sidebar.
	- (Line 73) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 74) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Lines 78 and 79) Added post pagination
	- (Line 82) Changed function 'require_once' to 'get_sidebar("ca")'. "ca" is the special name
	of this sidebar.

sidebar.php (1KB):
	- No changes so far

single.php (4KB):
	- (Line 59) Changed function 'require_once' to 'get_sidebar("topleft")'. "topleft" is the special name
	of this sidebar.
	- (Line 62) Changed function 'require_once' to 'get_sidebar("topright")'. "topright" is the special name
	of this sidebar.
	- (Line 72) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 73) Changed 'twentyten' text-domain to 'blue-wheat'

style.css (11KB):
	- (Lines 1~12) Reorganized the comments section so that it maintains WordPress
	default format
	- (Lines 8 and 9) Added the markers 'License:' and 'License URI:'
	- (Line 10) Removed the tags 'black', 'blue', 'white' and 'fixed-width', as
	they are now deprecated
	- (Line 11) Added the text domain: blue-wheat
	- (Lines 810~836) Added CSS for the texts meant to be used by screen readers.
	This is a WordPress requirement

topleft_sidebar.php (1KB):
	- No changes so far

topright_sidebar.php (1KB):
	- No changes so far

xxxpostbycat.php (4KB):
	- (Line 59) Changed function 'require_once' to 'get_sidebar("topleft")'. "topleft" is the special name
	of this sidebar.
	- (Line 62) Changed function 'require_once' to 'get_sidebar("topright")'. "topright" is the special name
	of this sidebar.
	- (Line 87) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 88) Changed 'twentyten' text-domain to 'blue-wheat'
	- (Line 94) Changed function 'require_once' to 'get_sidebar("ca")'. "ca" is the special name
	of this sidebar.