2 pts Question 18 You are auditing a client you've had for several years and you want to use an analytical procedure to test the accrued commissions payable account. You know the following: The company uses commission agents for sales of a particular product. . For this particular product: 1. Sales of this product totaled $10 million in the year under audit. 2. The product is sold only in the last month of the fiscal year. 3. The commission rate is 6% of net sales. 4. Commissions are paid 30 days after invoice date. 5. Customers had returned 2% of the products within the first 30 days of the subsequent year. What would you estimate the accrued commissions payable account should be based only on the above information? (Enter the amount as a whole number, no decimals, no $ signs. Use commas.)