You have been assigned to the first examination of

the accounts of North Battleford Corp. for the year ending

March 31, 2009. Accounts receivable is confirmed on

December 31, 2008, and at that date the receivables consisted

of approximately 200 accounts with balances totalling

$956,750. Seventy-five of these accounts with balances

totalling $650,725 were selected for confirmation. All but 20

of the confirmation requests have been returned; 30 were

signed without comments, 14 had minor differences which

have been cleared satisfactorily, while 11 confirmations had

the following comments:

1. We are sorry but we cannot answer your request for

confirmation of our account, as Duck Lake Inc. uses an

accounts payable voucher system.

2. The balance of $1,050 was paid on December 13, 2008.

3. The balance of $7,750 was paid on January 5, 2009.

4. The balance noted above has been paid.

5. We do not owe you anything as at December 31, 2008, as

the goods, represented by your invoice dated December

30, 2008, number 25050, in the amount of $11,550, were

received on January 5, 2009, on FOB destination terms.

6. An advance payment of $2,500 made by us in November

2008 should cover the two invoices totalling $1,350

shown on the statement attached.

7. We never received these goods.

8. We are contesting the propriety of this $12,525 charge.

We think the charge is excessive.

9. Amount is okay. As the goods have been shipped to us on

consignment, we will remit payment upon selling the

goods.

10. The $10,000, representing a deposit under a lease, will be

applied against the rent due to us during 2009, the last

year of the lease.

11. Your credit memo dated December 5, 2008, in the

amount of $440, cancels the balance above.

REQUIRED

What steps would you take to satisfactorily clear each of the

above 11 comments?

Thank you