In order to confirm the reported $$141,500$ ending accounts receivable balance in the general ledger, your external auditor

perfroms a test using transactions recorded and the ending inventory count to calculate an estimate of ending accounts

receivable balance as part of substantive testing.

In addition to the reported $$141,500$ ending accounts receivable balance in the general ledger, the other available

information includes:

Cash collections from customers

Inventory purchases

Ending inventory

Sales prices at $150\%$ of inventory cost

All sales are made on account.

Requirements

Calculate expected ending accounts receivable

Calculate any apparent Overage$($Shortage$).$

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