The following data is related to the audit of accounts receivable confirmation of Marvellous Sdn Bhd for the year ended 31 October 2020: Accounts receivable recorded balance Number of accounts A non-statistical sample was taken as follows: RM1,500,800 5,200 All accounts over RM10,000 (25 accounts) RM510,000 70 accounts under RM10,000 RM96,300 Tolerable misstatement for the confimation test RM100,000 The following are the results of the confirmation test: Recorded Value (RM) Audited Value (RM) 510,000 Accounts over RM10,000 Accounts under RM10,000 Individual misstatements for accounts 485,000 96,300 77,300 under RM10,000: Account 9 Account 27 Account 35 Account 44 Account 49 Account 55 Account 61 4,100 3.650 1,540 700 3,300 2,100 4,010 3,150 2,700 1,800 6,500 4,800 1,950 950 Required: Evaluate the results of the non-statistical sample using Average Misstatement Amount Method.