please answer and show the steps ?

following: - Duffney audited the 100AR accounts he selected for testing and calculated the correct amounts for each - Total audit value of all 100 accounts =$99,000 - Duffney audited the 100AR accounts he selected for testing and calculated the correct amounts for each and totaled them up - Average audited value of each audited account =$990 - ($99,000 total audited value of all 100 accounts tested divided by 100 accounts tested equal $990 average) - Will-Mart books showed these accounts selected for testing equaled: - Total book value of all accounts selected for testing =$99,800 - The 100 accounts selected for testing were listed on WilMarts books in total of $99,800 - Average book value of each account audited =$998 - Total book amount $99,800 divided by 100 sample equals average amount of $998