The Yang CPA firm is auditing Nakhoul, Inc. The company is a manufacturer. It manufactures rubber ducks and ships them to retailers e.g. Toys R Us. There should be a shipping document to go with every sales invoice. The firm tentatively plans to rely on this internal control procedure. To test this internal control procedure, Yang decides to use attribute sampling with IDEA. The firm decides, based on last years audit, on an 80% confidence level. The firm expects that 3% of the time, this internal control procedure does not operate effectively. The firm sets a tolerable deviation rate of 7%. The population is 10,000. What is the required sample size? Please show calculation