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You are testing the Accounts Receivable balance of $2,550,000. You select a sample of $100,000 to test and after your testing, you conclude that the

You are testing the Accounts Receivable balance of $2,550,000.

You select a sample of $100,000 to test and after your testing, you conclude that the sample balance should be $98,500. What are your likely and known misstatements?

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