You are auditing the accounts receivable for Conor Company as of December $31,2023.$ 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, $7$ 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 $15,2023.$

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