The 2,000 accounts receivable of ALC Company hive a iotal book value of $40000 Pob Rotter, Certified Public Accountant (CPA), has selected and aucited a sumple of 100 accounts with a total book value or $1,950. The audised value of the 100 accounts in the sample is $1,875. Uking the mean per unit estimation technique. Rotter's estimate elo the neatest dollar of year-end accounts tecelvable balance would be: umple choce 34600 317500 b. 400