You are using computer audit software to prepare accounts receivable confirmations during the annual audit of the Eastern Sunrise Services Club. The company has the following data files:

Master file$$debtor credit record.

Master file$$debtor name and address.

Master file$$account detail:

Ledger number.

Sales code.

Customer account number.

Date of last billing.

Balance $($gross$).$

Discount available to customer $($memo account only$).$

Date of last purchase.