Ajay Singh (audit manager), Janie McKenzie (audit senior), and Jamal Smith (audit staff) are discussing the audit of revenues for Alvarez Enterprises. They are finalizing their plans for substantive tests. They plan to send positive confirmations at two months prior to yearend, and they will use a service that allows for electronic submission of confirmations by customers. The book value of gross accounts receivable is $62,622,804. After discussion, the audit team sets tolerable misstatement at $3,000,000 and decide on a sample size of a 100 accounts to confirm The audit team selects a sample with a total book value of $4,550,000 and perform the confirmation procedures. You may assume that except for the instances noted below, you received confirmations from customers that showed no exceptions. Determine the amount of misstatement for each customer listed below. If the situation is deemed not to result in a misstatement, then enter '0' B. Customer No. 00651 disputed receivables in the amount of $142,850, as it had been paid on December 30, 2022. The check from Customer No. 00651 was received and deposited by Alvarez on January 3, 2023. The book value of the receivable for Customer No. 00651 at December 31, 2022, was $142,850