If the sample is 20 items and the population is 100 items and the auditor will start from items number 3. In this case, K and the fifth, seventh and eight items of sample are equal to Select one a. K= 5 (items: 28-33-38) b. K= 5 (items 23-28-33) c. K= (items: 3-8-13) d. K = 5 (items: 23-33-38)