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Scott Duffney, CPA, has randomly selected and audited a sample of 100 of Will-Mart's accounts receivable. Will-Mart has 3,000 accounts receivable accounts with a total book value of $3,200,000 Duffney has determined that the account's tolerable misstatement is $450,000 His sample results are as follows: Average audited value Average book value $1,655 1,864 Required: Calculate the accounts receivable estimated audited value and projected misstatement using the (Do not round your intermediate calculations and round your final answer to nearest whole dollar.) Estimated Audited Value Projected Misstatement a. Mean-per-unit method b. Ratio method c. Difference method