An auditor is going to choose a sample of accounts receivable balances at year end to test and has determined the appropriate sampling interval to be 4 with a random start of the second balance in the list. Presented below are the first 10 accounts in the list (in order). Determine the first 2 account balances (including the random start) that will be sampled and tested using the sampling interval.

Beads Galore $678

Beads N Such $5,125

Island Time Beads $235

Premier Beads $4,020

Regal Beads $567

Seattle Bead Xchange $321

Shipwreck Beads $3,502

The Bead Place $870

The Bead Place Too $450

The Bead Place Too Phoenix $125