You have been assigned to the first examination of the accounts of North Battleford Corp. for the year ending March 31, 2002. Accounts receivable were confirmed on December 31,2001, and at that date the receivables consisted of approximately two hundred accounts with balances totalling \($956,750\). Seventy-five of these accounts with bal¬ ances totalling \($650,725\) were selected for confirmation. All but 20 of the confirmation requests have been returned; 30 were signed without comments, 14 had minor differences which have been cleared satisfactorily, while 11 confirma¬ tions had the following comments:

1. We are sorry but we cannot answer your request for con¬ firmation of our account as Duck Lake Inc. uses an accounts payable voucher system.

2. The balance of \($1,050\) was paid on December 13, 2001.

3. The balance of \($7,750\) was paid on January 5, 2002.

4. The balance noted above has been paid.

5. We do not owe you anything at December 31,2001, as the goods, represented by your invoice dated December 30, 2001, number 25,050, in the amount of \($11,550\), were received on January 5, 2002, on FOB destination terms.

6. An advance payment of \($2,500\) made by us in November 2001 should cover the two invoices totalling \($1,350\) shown on the statement attached.

7. We never received these goods.

8. We are contesting the propriety of this \($12,525\) charge. We think the charge is excessive.

9. Amount okay. As the goods have been shipped to us on consignment, we will remit payment upon selling the goods.

10.The \($10,000\), representing a deposit under a lease, will be applied against the rent due to us during 2004, the last year of the lease.

11. Your credit memo dated December 5,2001, in the amount of \($440\) cancels the balance above.
Required What steps would you take to clear satisfactorily each of the above 11 comments?