Ming, CPA, is engaged to audit the financial statements of Wellington Sales, Inc., for the year ended December 31, 200X. Ming obtained and documented an understanding of Wellington's internal control relating to accounts receivable and assessed control risk relating to accounts receivable at the maximum level. Ming requested and obtained from Wellington an aged accounts receivable schedule listing the total amount owed by each customer as of December 31,200X, and sent positive confirmation requests (signed by Sam Blocker, the controller of Wellington). Ming has asked Zimber, the staff assistant assigned to the engagement, to follow up on the nine returned confirmations that appear on the following two pages. Assume that each confirmation is material if the potential misstatement is projected to the population. Also, assume that in all cases the debit balance is the result of a credit to "Sales." In several circumstances a "Note to files" is included with additional information relating to the confirmation.

Required: 

Describe the procedure(s), if any, that Zimber should perform to resolve each of the nine confirmations with exceptions that were returned and, if possible, provide the audited value of the account. Assume that all amounts involved are considered material.