Jay (Audit Manager) reviewed the working papers forl Computer, Inc., a large publicly traded retailer of computer hardware. The audit engagement team had confirmed A/R as of the end of the third quarter (September 30, 20XX). The audit team selected six accounts for confirmation based on a statistical sample. Jay deemed all aspects of the sampling approach (including sending six confirmations) appropriate. Three out of six customers returned confirmations. The returned confirmations follow.

2) Critically evaluate the returned confirmations. See the auditors notes on each confirmation.