You are conducting the audit of Superior Company as of December 31, 2014. The following accounts receivable confirmations were sent out by you and returned to you from Superior?s customers. Based on the customer?s comments indicate what action you would take.

Phone: 555-555-5555 Fax: 222-222-2222 Email: superior@example.com January 15, 2015 Atom Co. 362 Main Street Hartford, Ct. 06702 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, 2014 which is shown on our records as $24,000. 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, 2014, except as follows: Yes we ordered $15,000 worth of merchandise from Superior in November. However, we mailed Superior a check on December 18, 2014. Auditor's nore: Controller Blake indicates that the check was received on December 28, 2014 and was posted to the wrong customer's account. 22 Main Street Waterbury, Ct. 06762 Superior Company 22 Main Street Waterbury, Ct. 06762 Phone: 555-555-5555 Fax: 222-222-2222 Email: superior@example.com Superior Company January 15, 2015 Baker Company 18 Lakeview Drive 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, 2014 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, 2014, except as follows: Sure we ordered $25,000 of merchandise on October 10, 2014, but Superior was out of stock until recently. They back ordered the goods and we finally received them on January 4, 2015. Nancy Baker 22 Main Street Waterbury, Ct. 06762 Phone: 555-555-5555 Fax: 222-222-2222 Email: superior@example.com Superior Company January 15, 2015 Baker Company 18 Lakeview Drive 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, 2014 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, 2014, except as follows: Sure we ordered $25,000 of merchandise on October 10, 2014, but Superior was out of stock until recently. They back ordered the goods and we finally received them on January 4, 2015. Nancy Baker January 15, 2015 Clark Retailing 48 Harvest Street Hartford, Ct. 06762 Dear Mrs. Smith Our auditor, Miller, CPA, is currently auditing our financial statements. To facilitate that audit, please confirm the balance due us as of December 31, 2014 which is shown on our records as $75,000. 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, 2014, except as follows: Our records show that a check for $75,000 was mailed on December 27, 2014. Mary Smith Controller 22 Main Street Waterbury, Ct. 06762 Phone: 555-555-5555 Fax: 222-222-2222 Email: superior@example.com Superior Company Phone: 555-555-5555 Fax: 222-222-2222 January 15, 2015Email: superior@example.com Grove Retailing. 3838 Curtis Street Hartford, Ct. 06703 Dear Mr. Jones, Our auditor, Miller, CPA, is currently auditing our financial statements. To facilitate that audit, please confirm the balance due us as of December 31, 2014 which is shown on our records as $24,000. 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, 2014, except as follows: We received $24,000 of goods on consignment from Superior on December 10, 2014, but they are not sold yet. Andy Briggs 22 Main Street Waterbury, Ct. 06762 Superior Company Accounts Payable Supervisor Grove Retailing