You have decided to design a nonstatistical sample to examine the accounts receivable balance of Namtip Corp at October 31. As of October 31, there were 1,500 accounts receivable accounts with a balance of $5.5 million. The accounts receivable population can be segregated into the following strata: You have made the following decisions: Based on the results of the tests of controls and risk assessment procedures, a low assessment is made for the risk of material misstatement. The risk that other substantive procedures will fail to detect a material misstatement is moderate. The tolerable misstatement allocated to accounts receivable is $155,000, and the expected misstatement is $55,000. All the balances greater than $50,000 will be audited. Final calculations should be rounded to the nearest whole number. Compute the minimum sample size showing the appropriate formula and work