You are auditing the accounts receivable for ABC Company as of December 31, 2019 One of your procedures was to send positive confirmations to a sample of 50 accounts. Of those 50 confirmations, 40 have been positively confirmed without comments, 8 had minor differences that have been cleared satisfactorily. Two of the responses had the following comments:

a. We never received these goods.

b. The balance of $1,000 was paid on December 15, 2018.

For each of these comments, identify the steps that you would take to clear (resolve) them.