You have been assigned to the first examination of the accounts of The Chicago Company for the year ending March 31, 19X1. The accounts receivable were circularized at December \(31,19 X 0\) and at that date the receivables consisted of approximately 200 accounts with balances totaling \(\$ 956,750\). Seventy-five of these accounts with balances totaling \(\$ 650.725\) were selected for circularization. All but twenty of the confirmation requests have been returned; thirty were signed without comments, fourteen had minor differences which have been cleared satisfactorily while eleven confirmations had the following comments:

1. We are sorry but we cannot answer your request for confirmation of our account as the PDQ Company uses an accounts payable voucher system.

2. The balance of \(\$ 1,050\) was paid on December \(23,19 \times 0\).

3. The above balance of \(\$ 7,750\) was paid on January \(5,19 X 1\).
4. The above balance has been paid.
5. We do not owe you anything at December \(31,19 X 0\) as the goods, represented by your invoice dated December \(30,19 X 0\), number 25,050 , in the amount of \(\$ 11,550\), were received on January \(5,19 X 1\) on FOB destination terms.
6. An advance payment of \(\$ 2,500\) made by us in November \(19 \times 0\) should cover the two invoices totaling \(\$ 1,350\) 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 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 \(19 \times 3\), the last year of the !ease.
11. Your credit dated December 5, \(19 X 0\) in the amount of \(\$ 440\) cancels the above balance.
Required:
What steps would you take to clear satisfactorily each of the above eleven comments?