8. The accountant of the Laviolette transportation company wants to conduct a random sample audit of the accounts receivable to estimate the average amount receivable. The company currently has 400 accounts receivable. Assuming that the standard deviation of the amounts receivable for all the accounts receivable is about $200, how many accounts must be examined to obtain, with a 99% level of confidence, an estimate of the average amount receivable with a margin of error not exceeding $50. 40 31 54 74 107 85