Logan, CPA, is auditing the receivables function of Rachel Industries, and has sent positive confirmation requests to a sample of customers selected from Rachel's accounts receivable schedule. For each confirmation found in the following pages, review the confirmation response and select the appropriate audit response from the list below:

1. Verify the cash receipt and deposit
2. Send a second confirmation request
3. Propose that Rachel Industries book an adjusting entry
4. Assess control risk at a high level and send confirmation requests to an additional selection of customers
5. Examine initial sales order for indication of credit check

Confirmation #1 To Logan, CPA: The amount shown above is correct as of December 31, Year 1, except as follows:

Yes, we ordered $15,000 worth of merchandise from Rachel Industries in November. However, we mailed a check for this merchandise in the amount of $15,000 on December 18, Year 1.

Confirmation #2 To Logan, CPA: The amount shown above is correct as of December 31, Year 1, except as follows:

We received goods with a cost of $24,000 and a retail value of $32,000 on consignment from Rachel Industries on December 10, Year 1, but they're not sold yet!

Confirmation #3 To Logan, CPA: The amount shown above is correct as of December 31, Year 1, except as follows:

Sure we ordered $25,000 of merchandise on October 10, Year 1, but Rachel Industries was out of stock until recently. They back-ordered the goods and we finally received them on January 6, Year 2.

Confirmation #4 To Logan, CPA: The amount shown above is correct as of December 31, Year 1, except as follows:

Our records show that a check for $75,000 was mailed on December 31, Year 1.

Confirmation #5 To Logan, CPA: The amount shown above is correct as of December 31, Year 1, except as follows:

No way! Rachel Industries promised these goods in 10 days on December 2, Year 1. When we didn't receive them, I canceled the order on December12, Year 1. General Wholesaling shipped us similar goods overnight!

Confirmation #6 To Logan, CPA: The amount shown above is correct as of December 31, Year 1, except as follows:

Rachel Industries sent a duplicate shipment; we only ordered $40,000 of goods.