help with keyboard accelerators

I am trying to get keyboard accelerators to work but the messages are not aligned to the menu messages. can anyone
tell me what I'm doing wrong?? Here is my code:

main.cpp

Code:

#include <windows.h>
#include <stdlib.h>
#include "acctest.h"

char szClassName[ ] = "acctest";

LRESULT CALLBACK
WindowProcedure (HWND hwnd, UINT message, WPARAM wParam, LPARAM lParam) {
    switch (message)  {
        case WM_DESTROY: PostQuitMessage (0);  
            break;
        case WM_COMMAND:         
            switch (wParam)
               case COM_FILEEXIT:  system("pause");
            break;
        default: return DefWindowProc (hwnd, message, wParam, lParam);
    }
    return 0;
}

int WINAPI WinMain (HINSTANCE hThisInstance,HINSTANCE hPrevInstance, LPSTR lpszArgument, int n){
    HWND hwnd;
    HMENU menu;
    HACCEL hAccTable;   
    MSG messages;          
    WNDCLASSEX wincl; 

    wincl.hInstance = hThisInstance;
    wincl.lpszClassName = szClassName;
    wincl.lpfnWndProc = WindowProcedure;   
    wincl.style = CS_DBLCLKS; 
    wincl.cbSize = sizeof (WNDCLASSEX);
    wincl.hIcon = LoadIcon (NULL, IDI_APPLICATION);
    wincl.hIconSm = LoadIcon (NULL, IDI_APPLICATION);
    wincl.hCursor = LoadCursor (NULL, IDC_ARROW);
    wincl.lpszMenuName = NULL; 
    wincl.cbClsExtra = 0; 
    wincl.cbWndExtra = 0;  
    wincl.hbrBackground = (HBRUSH) COLOR_BACKGROUND;

    if (!RegisterClassEx (&wincl))
        return 0;

    hwnd = CreateWindowEx (0, szClassName, "acctest", WS_OVERLAPPEDWINDOW, 
           300,300,300,300,HWND_DESKTOP, NULL,hThisInstance, NULL );
    ShowWindow (hwnd, n);

	menu = LoadMenu(hThisInstance, MAKEINTRESOURCE(COM_MENU));
    SetMenu(hwnd, menu);    
	hAccTable = LoadAccelerators(hThisInstance, MAKEINTRESOURCE(COM_KEY)); 
    
    while (GetMessage (&messages, NULL, 0, 0)){
       if (TranslateAccelerator(hwnd, hAccTable, &messages) == 0) {
           TranslateMessage(&messages); 
           DispatchMessage(&messages);  	} }
    return messages.wParam;
}

acctest.h

Code:

#define COM_KEY                500
#define COM_MENU             501
#define COM_FILEEXIT        502

RC.rc

Code:

#include <windows.h>
#include "acctest.h"

COM_MENU MENU
BEGIN
    POPUP "File"
    BEGIN
        MENUITEM "&Exit\tctrl+e", COM_FILEEXIT
    END
END

COM_KEY ACCELERATORS DISCARDABLE
BEGIN
    "E",   COM_FILEEXIT,       VIRTKEY, CONTROL
END

i think i needed to use switch(LOWORD(wParam)) {... etc. rather than just (wParam)