Prep-Work Problem 12.4 ABC Auditors is investigating accounts receivable at Company X. In order to gain a better insight into accounts receivable, ABC Auditors is interested in the variability of accounts receivable at Company X. In order to investigate the variability in accounts receivable at Company X, ABC auditors drew a random sample of the balances of different clients of Company X. The results of this sample (in thousands) are as follows: 188 193 186 184 190 195 187 190 192 196 Estimate with 95% confidence the variance of accounts receivable at Company X