You are auditing sales of West Ltd (West). During the year, Wild West recorded 6,000 sales transactions and recognised sales revenue of $60,000,000. The company also earned $5,000,000 in services fees. You decide to use dollar unit sampling. You use systematic sampling with a random start. You use a random number generator to determine the starting point of 78,500. You find that the there is an overstatement of sales in the sample of $10,000. You conclude that there is a projected error of $145,000. The sampling interval is $300,000. Materiality for the audit of sales is allocated at the rate of .5% of sales revenue. You prepare the tablebelow showing the cumulative total of the first 5 invoices

Required:Identify (by Invoice No.) the first and second items selected?

Note:To answer this question please write theinvoice number of the first Invoice selected followed by the word "first" and below that writetheinvoice number of the second Invoice selected followed by the word "second".

Invoice No. 20100001 20100002 20100003 20100004 20100005 ,

Amount ($) 50,000 80,000 130,000 120,000 40,000

Cumulative Total ($) 50,000 130,000 260,000 380,000 420,000 respectively