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The 4,000 accounts receivable of Willings Company have a total book value of $120,000. A Certified Public Accountant (CPA) has selected and audited a sample

The 4,000 accounts receivable of Willings Company have a total book value of $120,000. A Certified Public Accountant (CPA) has selected and audited a sample of 100 accounts with a total book value of $3,100 and an audited value of $3,300. Using the ratio estimation technique, the estimated total audited value of the population is:

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