Data relevant to the December $31,2025,$audit of accounts receivable in two of your clients is presented in the tabulation below. Company X Company Y Client $$ s book value $ $90,000$ $ $200,000$ Population size $1,0002,000$ Desired risk of incorrect acceptance $20\%30\%$ Desired risk of incorrect rejection $10\%5\%$ Tolerable misstatement $ $9,000$ $ $10,000$ Estimated standard deviation $ $50$ $ $2.$ Determine sample size for each company using classical variables MPU estimation: