Rachel Robertson wishes to use mean-per-unit sampling to evaluate the reasonableness of the book value of the accounts receivable of Smith, Inc. Smith has 10,600 receivable accounts with a total book value of $1,570,000. Robertson estimates the population's standard deviation to be equal to $24. After examining the overall audit plan, the auditors believe that the account's tolerable misstatement is $51,000, and that a risk of incorrect rejection of 5 percent and a risk of incorrect acceptance of 10 percent are appropriate. Use Figure 9.8.

sample size is not 275, please give the steps and answer for this question. I got 261 for this question, but it shows wrong.

FIGURE 9.8 Risk Coefficients Acceptable Level of Risk 1.0% 4.6 5.0 Incorrect Acceptance Coefficient 2.33 1.68 1.64 Incorrect Rejection Coefficient 2.58 2.00 1.96 1.64 1.28 10.0 15.0 1.04 1.44 0.84 1.28 20.0 25.0 0.67 1.15 30.0 1.04 0.52 0.25 40.0 0.84 50.0 0.00 0.67 Required: a. Calculate the required sample size. (Do not round any division. Round other computations and the final answer to the next whole number.) Sample size 275 accounts Assuming the following results: Book value of items in sample = $140 Average audited value of items in sample = $137 Standard deviation of sample = $27 (3) Calculate the adjusted allowance for sampling risk. Adjusted allowance for sampling risk FIGURE 9.8 Risk Coefficients Acceptable Level of Risk 1.0% 4.6 5.0 Incorrect Acceptance Coefficient 2.33 1.68 1.64 Incorrect Rejection Coefficient 2.58 2.00 1.96 1.64 1.28 10.0 15.0 1.04 1.44 0.84 1.28 20.0 25.0 0.67 1.15 30.0 1.04 0.52 0.25 40.0 0.84 50.0 0.00 0.67 Required: a. Calculate the required sample size. (Do not round any division. Round other computations and the final answer to the next whole number.) Sample size 275 accounts Assuming the following results: Book value of items in sample = $140 Average audited value of items in sample = $137 Standard deviation of sample = $27 (3) Calculate the adjusted allowance for sampling risk. Adjusted allowance for sampling risk