Given data from testing the year-end Accounts Receivable balance: 2.0 tion Number of accounts Book Balance Balance determined by the auditor Population 3,000 $800,000 Sample 320 $64,000 $58,000 Using difference estimation, the estimate of the year-end Accounts Receivable is O a $743,750 O b. $794,000 Oc5543,750 Od $720,000 e $725,000