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

Required:

For each of the following independent sets of conditions, determine the appropriate sample size for the examination of Warners accounts receivable in MUS. (Use Exhibit GA.1)

	RIA	TM	EM	Sample size
a.	5 percent	$50,000	$10,000
b.	5 percent	$50,000	$25,000
c.	10 percent	$50,000	$10,000
d.	10 percent	$50,000	$25,000