The 8,000 accounts receivable of Jackson Company have a total book value of $130,000. Trump CPA, has selected and audited a sample of 500 accounts with the following values: (Use to answer the below questions) 1. Sample Book value of $9,500 2. Sample Audited value of $8,700. Difference Estimation Projected Misstatement = [ Audit Value-Book Value] X Population Items [ Sample Items Estimated Audit Value= Book Value of Population (or Strata) + Projected Misstatement Ratio Method Estimated Misstatement = BV (of Strata) ; Projected AV (of Strata) Projected Audit Value = Sample X BV of population ii. What is the estimated total audited value using difference estimation? (Use information/data above.) $119,053. $142,800. $117,200. $141,954