Assume that you have audited accounts receivable as of 12/31/2023 and are confident that the ending balance should be $7,188,000. Further, you know that the audited balance as of 12/31/2022 was $8,462,000. You also verified cash deposits from customers through a review of the bank account. Based on that review you believe that cash receipts from customers ranges from an amount of $40,000,000 to $41,000,000. Which amount below would represent an overstatement of revenue for the year ending 12/31/2023, based on the facts above? 1) $39,762,000 2) $41,000,000 3) Not determinable based on the facts above. 4) $39,100,000 5) $38,500,000