Henderson, CPA has decided to use probability-proportional-to-size (PPS) sampling, sometimes referred to as dollar-unit or cumulative-dollar-amount sampling, in the audit of a client's accounts receivable. Henderson will use the following PPS sampling table: Reliability Factors for Errors of Overstatement Number of Risk of Incorrect Acceptance Overstatement Misstatements 1 96 5% 10% 4.61 3.00 2.31 6.64 4.75 3.89 8.41 6.30 5.33 10.05 7.76 6.69 11.61 9.16 8.00 Additional Information Tolerable misstatement (net of effect of expected misstatement) $126,000 Risk of incorrect acceptance 5% Number of misstatements allowed 2 Recorded amount of accounts receivable 5700,000 Number of accounts 500 What sample size should Henderson use? O 35 O 140 126 O 70