The following results are associated with MUS sample to estimate uncenetblereceivable Confidence level, 2-sided 90% $1,200,000 uncoltectlble $1,900,000 uncollectibile $s00,000 Lower confidence limit Upper confidence limt Maximum tolerable misstatement The client ha" previously recognized S1,500,000 allowance lor uncollectibles recorded whichofthe tollowing would be #materially correct DR or CR adjustment amount? 20 CR Allowance $1,200,000 20b DR Allowance $1,900,000 20 CR Allowance $1,400,0DD 20 d No adjustment needed