1. An auditor randomly samples 20 accounts receivable from among the 500 such accounts of a client's firm. The auditor lists the amount of each account and checks to see if the underlying documents comply with stated procedures. The sample is recorded in the table below: Account Amount ($) Account Amount ($) 278 188 192 12 212 310 13 92 94 14 56 86 15 142 335 16 37 310 17 186 290 221 221 19 219 168 20 305 (a) (5 pts) Use the sample to estimate the the average account receivable amount and place a "Quick and Dirty" bound on the error of estimation. (b) (5 pts) Do you think that the average account receivable for the firm exceeds $250? Why