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Natalie is a senior accountant at PWD with several years audit experience. Presently, Mrs Anderson has been conducting substantive procedures over the revenue and receipts cycle and wants her assistant Janelle Russell UTech internto assist in developing a set of audit procedures for the sales and collection cycle. As such, a sample of 100 customers was selected using monetary unit sampling (MUS) and the following five (5) misstatements were found below. Based on experience, Natalie is 95% confident that the actual misstatement in the sample does not exceed the population misstatement. The respective ARIA / AOR is the given confidence level of Natalie, taken from 100%. Hence, to be conservative she developed a 100% misstatement assumption for zero misstatements. As a result, the senior accountant established tolerable misstatements of $450,000 and $300,000 for upper and lower bounds respectively. The tolerable misstatements were chosen based on the fact that the total population was $10,000,000 and all items in the sample represented credit sales made on December 31, 2015. Below is the listing of the items selected for further substantive tests, select the calculated misstatement assumption and CUER for each customer from the options below to complete the table Misstatement Assumption Number of Misstatement CUER Customer # Customers' Name Audit values General ledger balance 100100 1 Mr Pohang 900,000.00 750,000.00 100101 Discount Limited 550,000.00 440,000.00 2 100104 George Kirby 600,000.00 575,000.00 3 100106 Rapid True Value 1,200,000.00 1,280,000.00 1 100109 GJGR Hardware 480,000.00 550,000.00 2