The recorded accounts receivable balance for Warner Company was $500,000. (RIA = risk of incorrect acceptance, TM = tolerable misstatement, EM = expected misstatement).

For each of the following independent sets of conditions, determine the appropriate sample size for the examination of Warner's accounts receivable in MUS.

RIA TM EM SAMPLE SIZE

a. 5% 50,000 10,000

b. 5% 50,000 25,000

c. 10% 50,000 10,000

d. 10% 50,000 25,000