Confirmation of Accounts Receivables. You have been assigned to the first audit of the accounts of the Super Blinchiki Company of St Petersburg, Russia, for the year ending 31 March 20X8. The accounts receivable were confirmed 31 December 20X7, and at that date the receivables consisted of approximately 200 accounts with balances totalling Russian Roubles

(Rouble) 956,750. Seventy-five of these accounts, with balances totalling Rouble 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 confirmations had the following comments:

1 ‘We are sorry but we cannot answer your request for confirmation of our account as we use an accounts payable voucher system.’

2 ‘The balance of Roubles 1,050 was paid on 23 December 20X7.’

3 “The above balance of Roubles 7,750 was paid on 5 January 20X8.’
4 ‘The above balance has been paid.’
5 “We do not owe you anything at 31 December 20X7, as the goods, represented by your invoice dated 30 December 20X7, number 25,050, in the amount of Roubles 11,550, were received on 5 January 20X8, on f.0.b. destination terms.’
6 ‘An advance payment of Roubles 2,500 made by us in November 20X7 should cover the two invoices totalling Roubles 1,350 shown on the statement attached.’
7 “We never received these goods.’
8 ‘We are contesting the propriety of this Roubles 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 Roubles 10,000 representing a deposit under a lease, will be applied against the rent due to us during 20X9, the last year of the lease.’
‘Your credit dated 5 December 20X7, in the amount of Roubles 440 cancels the above balance.’
Required What steps would you take to clear satisfactorily each of the above 11 comments?