After selecting the invoices to investigate as part of your substantive testing, the following misstatements were detected and recorded: Samples Stratum selected Population value Recorded value Audited Value Invoices higher than $500 $ 375,000 $ 80,200 $ 81,500 Invoices between $240 and $499 $ 350,000 $ 64,200 $ 63,500 Invoices less than $240 $ 295,000 $ 28,645 $ 31,520 $ 1,020,000 $ 173,045 $ 176,520 Briefly explain the next steps to perform to determine whether sales revenue (as asserted) are materially misttated. Show all your calculations clearly.