Heidi Harlan, CPA, is using monetary$-$unit sampling when testing a client$$s accounts receivable. The population consists of $2,060$ customers$$ accounts valued at $$218,360.$ Heidi$$s sampling interval is $$7,050.$ Heidi$$s tolerable misstatement for accounts receivable is $$11,000.$ Heidi$$s ARIA is $10\%,$ which has a confidence factor of $2\mathrm{.}3$ and an expansion factor of $1\mathrm{.}5.$ Based on prior years$$ audits, Heidi estimates that the client$$s accounts receivable account is overstated by $$1,200.$ Heidi has identified two customers$$ accounts that are misstated. One account, which has a book value of $$500,$ is overstated by $$450($the account$$s correct value is $$50).$ The other account, which has a book value of $$150,$ is overstated by $$150($correct value is $$0).$