You wish to test the valuation of accounts payable of Namtip Corp. using a structured nonstatistical sampling approach. The client records indicate that there are 1,826 accounts payable totaling $1,600,000. You have decided on the following parameters: tolerable error of $40,000, assessment of the inherent and control risk is to be Moderate, and the risk related to other substantive procedures is to be at the Maximum. A. Calculate the required minimum sample size. B. Assume you have selected and tested the sample with the following results: total book value of the sample was $174,912 while the total audited value of the sample was $178,062. Using the ratio estimation method, calculate the projected misstatement of the population and conclude on the fairness of the accounts payable, as well as, your rationale