To check completeness and existence assertions for Cash, a standard bank confirmation was sent to Local Credit Union. The attached "Bank Confirmation" was received by the auditors on February 1, Year 2.

STANDARD FORM TO CONFIRM ACCOUNT BALANCE INFORMATION WITH FINANCIAL INSTITUTIONS Shipps Machinery [ Local Credit Union 12567 E. Rockland St. Millcreek, MA 02468 ACCOUNT MART Corporate Chocking 0012-3456-780 $1,523,000.00 Corporate Payroll 0012-3456-790 $0.00 ACCOUNT TOY DATE DUE INTEREST RATE ETH ACTION OF COLLATERAL 01/16/20Y2 01/28/20V2 Branch Manager, Local Credit Forest & Glen CPAS 765 Merry Way [ Dillon, CO 84567