Company X, Company Y Data relevant to the December 31, 2025, audit of accounts receivable in two of your clients is presented in the tabulation below. Company X Company Y Client's book value $90,000 $200,000 Population size 1,000 2,000 Desired risk of incorrect acceptance 20% 30% Desired risk of incorrect rejection 10% 5% Tolerable misstatement $9,000 $10,000 Estimated standard deviation $50 $25 (a) Your answer is incorrect. Determine sample size: Determine sample size for each company using classical variables MPU estimation. Company X sample size Company Y sample size