Assume that you are using the following nonstatistical sample for selecting accounts receivable

for confirmation. The total book value of the population is $$9,000,000,$ and tolerable

misstatement is $$350,000.$ You have decided to audit every item over $$50,000$ and randomly

select items in two groups under $$50,000,$ as the following shows. You selected the following

sample.

Document conclusion: What audit conclusion can you draw based on the evidence above?