Suppose You are the auditor of LKFG LLC. You audited the accounts receivables using a well designed sample (using non-statistical sampling as given below) and came up with the following results (picture at bottom)

You set the tolerable misstatement at $155,000 and expected error at $110,000. Based on this information, and assuming no other misstatements identified in the rest of the audit, what type of audit opinion would you issue?

A	Qualified Opinion
B	Disclaimer of Opinion
C	Unqualified Opinion
D	Adverse Opinion

\begin{tabular}{ccccc} Stratum & \begin{tabular}{c} Book Value of \\ Stratum \end{tabular} & \begin{tabular}{c} Book Value of \\ Sample \end{tabular} & \begin{tabular}{c} Audit Value of \\ Sample \end{tabular} & \begin{tabular}{c} Amount of \\ Overstatement \end{tabular} \\ \hline>$50,000 & $750,000 & $750,000 & $746,500 & $3,500 \\ >$5,000 & 3,000,000 & 910,000 & 894,750 & 15,250 \\