You are conducting the audit of Superior Company as of december 31, 2008. the attached accounts receivable confirmations were sent out by you and returned to you from superiors customers. based on the customers comments indicate what action you would take.

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Dear Mr. Adams, Our auditor, Miller, CPA, is currently auditing our financial statements. To facilitate that audit, please confirm the balance due us as of December 31, 2008 which is shown on our records as $15,000. Indicate in the space below whether this is in agreement with your records. If there are exceptions please provide information please provide any information that will assist our auditors in reconciling the difference. Please mail your reply directly to Miller, CPA. A stamped, self addressed envelope is enclosed for your convenience. James Blake James Blake Controller Superior Company To Miller, CPA: The amount shown above is correct as of December 31, 2008, except as follows: Yes, we ordered $15,000 worth of merchandise from Superior in November. However, we mailed Superior a check on December 18, 2008. John Adams Auditor's Note: Controller Blake indicates that the check was received on December 28. but was posted to the wrong customer's account. LO LOCO DIVE Rocky Hill, Ct. 06262 Dear Mrs. Baker, Our auditor, Miller, CPA, is currently auditing our financial statements. To facilitate that audit, please confirm the balance due us as of December 31, 2008 which is shown on our records as $25,000. Indicate in the space below whether this is in agreement with your records. If there are exceptions please provide information please provide any information that will assist our auditors in reconciling the difference. Please mail your reply directly to Miller, CPA. A stamped, self addressed envelope is enclosed for your convenience. James Blake James Blake Controller Superior Company To Miller, CPA: The amount shown above is correct as of December 31, 2008, except as follows: Sure we ordered $25,000 of merchandise on October 10, 2008, but Superior was out of stock until recently. They back orderedthe goods and we finally received them on january 4, 2009