Estimated Total Misstatement: Accounts receivable includes 100 customers and has a balance of $150,000. Performance materiality for the account is 10% of the account balance. You took a sample of 20 customers. The 20 items in your sample had a book value of $30,000 and an average audited value of $1,498. Would you conclude that Accounts Receivable is Not Materially Overstated Need Additional Evidence Materially Understated Materially Overstated