As auditor of the Star Manufacturing Company, you have obtained

a. A trial balance taken from the books of Star one month before year-end:

	Dr. (Cr.)
Cash in bank	$ 87,000
Trade accounts receivable	345,000
Notes receivable	125,000
Inventories	317,000
Land	66,000
Buildings, net	350,000
Furniture, fixtures, and equipment, net	325,000
Trade accounts payable	(235,000)
Mortgages payable	(400,000)
Capital stock	(300,000)
Retained earnings	(510,000)
Sales	(3,130,000)
Cost of sales	2,300,000
General and administrative expenses	622,000
Legal and professional fees	3,000
Interest expense	35,000

b. There are no inventories consigned either in or out.

c. All notes receivable are due from outsiders and held by Star.

Required

Which accounts should be confirmed with outside sources? Briefly describe from whom they should be confirmed and the information that should be confirmed. Organize your answer in the following format:*