The auditors of Kansas Corporation wish to use a structured approach to nonstatistical sampling to evaluate the reasonableness of the accounts receivable. Kansas has 30,000 receivable accounts with a total book value of $5,100,000. The auditors have assessed the combined level of inherent and control risk at a moderate level and believe that their other substantive procedures are so limited as to require a "maximum" risk assessment. After considering the overall audit plan, the auditors believe that the test's tolerable misstatement is $86,500. Please refer to the chart below: Risk that other Substantive Procedures will fail to detect a Material Misstatement Assuming the following results: Number of items in sample 225 Total audited value of sample items $32,700 Total book value of sample items $35,000 a. Use the ratio estimation method to calculate the projected misstatement of the population. b. Use the difference estimation method to calculate the projected misstatement of the population. c. Use the results of ratio estimation method and difference estimation method to arrive at a conclusion as to whether to "accept" or "reject" the population