\begin{tabular}{|c|c|c|l|} & RECORDED & AUDITED & FOLLOW-UPCOMMENTSBYAUDITOR \\ \hline 1 & 6,728 & 2,869 & Pricingerrorontwoinvoices \\ \hline 2 & 8,669 & - & CustomermailedcheckSeptember26;companyreceivedcheckOctober3 \\ \hline 3 & 8,799 & 2,809 & Pricing error \\ \hline 4 & 12,808 & 6,790 & Footingerroronaninvoice \\ \hline 5 & 7,090 & 2,809 & Pricingerroronacreditmemorandum \\ \hline \end{tabular} 1. In the audit of Price Seed Company for the year ended on September 30 , the auditor set a TM of $50,000 at an ARIA of 5 percent. A PPS sample of 150 was selected from an accounts receivable population that had a recorded balance of $1,800,000. The foregoing table shows the differences uncovered in the confirmation process. Calculate the percentage misstatement (assume that timing differences are not misstatements). \begin{tabular}{|c|c|c|c|c|} & A) & B) & C) & D) \\ \hline 1 & 57% & 13% & 57% & 13% \\ \hline 2 & 100% & n/a & n/a & 100% \\ \hline 3 & 68% & 21% & 68% & 21% \\ \hline 4 & 47% & 9% & n/a & 89% \\ \hline 5 & 60% & n/a & 60% & 47% \\ \hline \end{tabular} 2. (Continuation) Calculate the interval. a. $5,000 b. $39,500 c. $12,000 d. $65,000 3. (Continuation) Compute the projected misstatement