The auditors wish to test the valuation of accounts receivable in the audit of Kaplan Corporation. The client has $1,035,000 of total recorded receivables, composed of 2,140 accounts. Use Figure 9-13 to determine the reliability factor. The auditors have decided to use structured nonstatistical sampling and have determined the following: Tolerable misstatement Assessment of inherent and control risk Risk related to other substantive procedures $46,000 Moderate Moderate Required a. Calculate the required sample size. (Roundup to the next whole number.) Sample size