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The 2,000 accounts receivable of Willings Company have a total book value of $120,000. A Certified Public Accountant (CPA) using nonstatistical variables sampling has selected and audited a sample of 100 accounts with a total book value of $6,100 and an audited value of $5,900. Using the ratio estimation technique, the estimated total audited value of the population is: Multiple Choice $116,066. $116,000. $118,000. O $124,068