Misstatements were identified in the confirmation of accounts receivable. Indicate whether you believe these indicate one or more deficiencies in internalcontrol.

These are auditor note on the confirmation:

Bill Cullen's note:

This check was not received until Jan. 7, 2019, and depositedthe samedate.

Bill Cullen's note:

Boat part was damaged and deemed worthless. Accordingly, the part was discarded, rather than returned to inventory. Credit memo #8932 issued Jan. 4, 2019.Client should have issued credit memoinDecember.

Bill Cullen's note:

According to discussion with A. Phillips, a $2,000 price adjustment was agreed to due to this being a "floor" model. Client failed to adjust price when sale was recorded. Agreed to corrected invoice and credit memo #8934 issuedJanuary6.2019.

Bill Cullen's note:

Oceanview's staff included additional equipment upgrades on the original invoice that the customer declined. Agreed to revised invoice issuedinJanuary2019.

Bill Cullen's note:

Oceanview's staff input the incorrect model number when recording the sale to Mr. Underwood, which resulted in the sale being overstatedby$1,110.