Question 19.29 You have decided to conduct substantive tests of detail on the valuation and allocation assertion for accounts receivable for RPL, using dollarunit sampling to decide which invoices to examine. The value of gross accounts receivable, as indicated in the background information, is $5 313 399 as at 39 June 2915. The following is a summary of the rst 19 invoices from the total population of accounts receivable invoices outstanding at EFL as at 39 June 2915: WHICH NEE-[BER REC BREED MOUNT $ cunrtnnm VALUE $ 19951 29 223 2a 223 19952 29 5'53 19m v we 19954 E T43 44 592 You have established a tolerable misstatement amount of $193 NE and a sample size of 66 invoices, with a random start of $31 959 and a sample interval of $99 59?. The total value of the 65 sample items is $1 {193 23?. You have examined your total sample of invoices and discovered that the dollar value of accounts receivable that should have been 1written off or provided for in your sample was $40 WE. (10.29} {a} Based on the information provided above, identify which of the st 19 invoices will be