What is the sample size in the below situation? Please round off to the nearest (whole) number.

Tolerable Misstatement: $150,000

Expected misstatement: $50,000

Details on accounts receivables are given in the table below. All balances greater than $50,000 will be audited (not sampled). The remaining transactions will be sampled

Confidence level desired is 85%

Question 6 options:

	146
	162
	183
	132