Oceanview Marine Company 21-30 Evaluation of A/R Confirmations (continued): Difference Estimation December 31, 2015 Calculation of Sample Standard Deviation: (round all figures to whole numbers) (a) Sum of squared misstatements in the sample = 0 Mean misstatement squared = #DIV/O! (b) Mean misstatement squared x sample size = #DIV/O! (a) - (b) = #DIV/O! (c) [(a) - (b)] / (sample size - 1) = #DIV/O! Square root of (C) = #DIV/O! Sample Standard Deviation = #DIV/O