You are evaluating the results of a nonstatistical sample of 85 accounts receivable confirmations for the Bohrer Company. Information on the sample and population are included below. Tolerable misstatement for accounts receivable confirmation sampling is $100,000. (Click the icon to view the information on the sample and population.) The confirmation responses were received without exception, other than the following items: (Click the icon to view the differences noted between the recorded amounts and confirmed responses.) Read the requirements. Requirement a. Evaluate each of the confirmation exceptions to determine whether they represent misstatements. Begin by calculating the amount of the misstatement, if any, for each account that was received with differences between the recorded value and confirmed response. Then calculate the total misstatements and select what type of misstatement occured for each misstatement. (Complete all input fields. If there is no misstatement, enter a "0" in the "Misstatement" column. Enter a description for each account listed.) Data table Requirements a. Evaluate each of the confirmation exceptions to determine whether they represent misstatements. b. Estimate the total amount of misstatement in the accounts receivable population. Ignore sampling risk in the calculation. c. Is the population acceptable? If not, indicate what follow-up action(s) you consider appropriate in the circumstances. Data table