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.

Which accounts should be confirmed with outside sources? Briefly describe from whom they should be confirmed and the information that should be confirmed.