Required information [The following information applies to the questions displayed below] The auditors of Landi Corporation wish to use a structured approach to nonstatistical sampling to evaluate the reasonableness of the accounts receivable. Landi has 14,100 receivable accounts with a total book value of $2,530,000. The auditors have assessed the combined level of inherent and control risk at a moderate level and believe that their other substantive procedures are so limited as to require a "maximum" risk assessment. After considering the overall audit plan, the auditors believe that the test's tolerable misstatement is $58,190. Use Figure 9-13 to determine the reliability factor. Required: a. Calculate the required sample size. (Roundup to the next whole number.) Sample size