Scott Duffney, CPA, has randomly selected and audited a sample of 100 of Will-Marts accounts receivable. Will-Mart has 3,000 accounts receivable accounts with a total book value of $3,700,000. Duffney has determined that the accounts tolerable misstatement is $950,000.

His sample results are as follows:

Average Audited Value	$1,230
Average Book Value	$1,238

Calculate the accounts receivable estimated audited value and projected misstatement using the: (Do not round your intermediate calculations and round your final answer to nearest whole dollar.)

	Estimated-Audit Value	Projected Misstatement
Mean-per-unit Method	$3,690,000	$10,000
Ratio Method	?	?
Difference Method	?	?

I know the mean-per-unit method is correct but have been struggling with the ratio method and difference method.