Shining Sun Garden Supply

2045 Shining Star DR

Stockton, CA 85789

Dear Customers:

Please examine the accompanying statement carefully and either confirm its correctness
or report any differences to our auditors:

Smith & Co
P.O. Box 4774
Albuquerque, NM 87144

who are auditing our financial statements.

Your prompt attention to this request will be appreciated. An envelope is enclosed for
your reply. Please do not send your payments to the auditors.

Sincerely,

Carol Johnson
Controller, Rogers & Co.

CONFIRMATION:

The balance receivable from us for $12,365 as of December 31, 2012, is correct except
as noted below:
ROGERS & CO -INTEROFFICE MEMORANDUM

TO: SMITH & CO., CPAS

FROM: ACCOUNTS RECEIVABLE GROUP
SUBJECT: CUSTOMER CONFIRMATION ERROR: 652-54310
DATE: 1/24/2013
CC: SHINING STAR GARDEN SUPPLY

Upon review of our documents and in consultation with the customer, we have
determined the customer’s records were correct. The correct balance is $12,356 as
indicated by the customer on the confirmation request.
 Statement
Rogers & Co.
Date: 12/31/2012
STATEMENT # Confirmation Request

BILL Accounts Payable

TO Shining Star Garden Supply
2045 Shining Star DR

Stockton, CA 85789
n/a
Customer ID 652-54310

Date Description Balance Amount

12/23/2012 Embroidered Garden flags (1000 units @12.356) 12,365.00 12,365.00

1-30 Days 31-60 Days 61-90 Days Over 90 Days

Current Past Due Past Due Past Due Past Due Amount Due
12,365.00

Remittance

Statement # Confirmation Request

Date 12/31/2012

Amount Due 12,365.00

Amount Enclosed

Thank you for your business!

Museum of Flowers
308 Daisy St.
Daytona, FL 45407

Dear Customers:

Please examine the accompanying statement carefully and either confirm its
correctness or report any differences to our auditors:

Smith & Co
P.O. Box 4774
Albuquerque, NM 87144

who are auditing our financial statements.

Your prompt attention to this request will be appreciated. An envelope is enclosed for
your reply. Please do not send your payments to the auditors.

Sincerely,

Carol McKay
Controller, Rogers & Co.

CONFIRMATION:

The balance receivable from us for $14,235 as of December 31, 2012, is correct except
as noted below:
ROGERS & CO -INTEROFFICE MEMORANDUM

TO: SMITH & CO., CPAS

FROM: ACCOUNTS RECEIVABLE GROUP
SUBJECT: CUSTOMER CONFIRMATION ERROR: 210-38725
DATE: 1/21/2013
CC: MUSEUM OF FLOWERS

The customer’s order was shipped FOB shipping point on December 31, 2012. The
freight company confirmed their order was delivered January 2, 2013. The balance
shown on the confirmation request of $14,235 is correct.

Staff Auditor Note:

Examined shipping document and agree with Rogers & Co. assessment.

DLJ

1/21/2013
 Statement
Rogers & Co.
Date: 12/31/2012
STATEMENT # Confirmation Request

BILL Accounts Payable

TO Museum of Flowers
308 Daisy St.

Daytona, FL 45407
n/a
Customer ID 210-72835

Date Description Balance Amount

Embroidered fleece (500 units @28.47)
12/31/2012 14,235.00 14,235.00
FOB Shipping

1-30 Days 31-60 Days 61-90 Days Over 90 Days

Current Past Due Past Due Past Due Past Due Amount Due
14,235.00

Remittance

Statement # Confirmation Request

Date 12/31/2012

Amount Due 14,235

Amount Enclosed

Thank you for your business!

Summerland Hills Country Club
8600 Country Club Dr
Rome Hills, NY 13450

Dear Customers:

Please examine the accompanying statement carefully and either confirm its
correctness or report any differences to our auditors:

Smith & Co
P.O. Box 4774
Albuquerque, NM 87144

who are auditing our financial statements.

Your prompt attention to this request will be appreciated. An envelope is

enclosed for your reply. Please do not send your payments to the auditors.

Sincerely,

Carol McKay
Controller, Rogers & Co.

CONFIRMATION:

The balance receivable from us for $24,362 as of December 31, 2012, is correct except
as noted below:
ROGERS & CO -INTEROFFICE MEMORANDUM

TO: SMITH & CO., CPAS

FROM: ACCOUNTS RECEIVABLE GROUP
SUBJECT: CUSTOMER CONFIRMATION ERROR: 210-38725
DATE: 1/21/2013
CC: SUMMERLAND HILLS COUNTRY CLUB

The payment was received from the customer on January 2, 2013. All balances were
outstanding as of the end of 2012.

Staff Auditor Note:

Traced payment indicated by customer to daily remittance report. Payment was received on
January 2, 2013.

DLJ

1/23/2013
 Statement
Rogers & Co.
Date: 12/31/2012
STATEMENT # Confirmation Request

BILL Accounts Payable

TO Summerland Hills Country
Club
8600 Country Club Dr.

Rome Hills, NY 13450

n/a
Customer ID 254-62418

Date Description Balance Amount

12/19/2012 Crushed gravel 2,842.00 2,842.00

12/26/2012 Snow Mold Chemicals 18,635.00 18,635.00

12/27/2012 Tee box markers 2,885.00 2,885.00

1-30 Days 31-60 Days 61-90 Days Over 90 Days

Current Past Due Past Due Past Due Past Due Amount Due
24,362.00

Remittance

Statement # Confirmation Request

Date 12/31/2012

Amount Due 24,362.00

Amount Enclosed

Thank you for your business!

Mid-Eastern States Motels
4346 MARINE ST
BALTIMORE, MD 85697

Dear Customers:

Please examine the accompanying statement carefully and either confirm its
correctness or report any differences to our auditors:

Smith & Co
P.O. Box 4774
Albuquerque, NM 87144

who are auditing our financial statements.

Your prompt attention to this request will be appreciated. An envelope is

enclosed for your reply. Please do not send your payments to the auditors.

Sincerely,

Carol McKay
Controller, Rogers & Co.

CONFIRMATION:

The balance receivable from us for $18,642 as of December 31, 2012, is correct except
as noted below:
ROGERS & CO -INTEROFFICE MEMORANDUM

TO: SMITH & CO., CPAS

FROM: ACCOUNTS RECEIVABLE GROUP
SUBJECT: CUSTOMER CONFIRMATION ERROR: 210-38725
DATE: 1/21/2013
CC: MID-EASTERN STATES MOTELS

The customer service representative agreed to issue a $3,000 credit memo to the group
when they called on December 29, 2012. The customer service representative
inadvertently listed Western States Hotels which delayed processing of the credit memo
until January 4, 2013. The credit memo was correctly attributed to Central States Hotels,
but not until the next accounting period. The balance the customer listed of $15,642 is
correct.
 Statement
Rogers & Co.
Date: 12/31/2012
STATEMENT # Confirmation Request

BILL Accounts Payable

TO Mid-Eastern States Motels
4346 Marine St.

Baltimore, MD 89657
n/a
Customer ID 179-26343

Date Description Balance Amount

12/21/2012 mulch 7,247.00 7,247.00

12/22/2012 Sod grass 11,395.00 11,395.00

1-30 Days 31-60 Days 61-90 Days Over 90 Days

Current Past Due Past Due Past Due Past Due Amount Due
18,642.00

Remittance

Statement # Confirmation Request

Date 12/31/2012

Amount Due 18,642.00

Amount Enclosed

Thank you for your business!