James Duffney, CPA, has randomly selected and audited a sample of $100$ of Will$-$Mart's accounts receivable. Will$-$Mart has $6,090$

accounts receiva ble accounts witha total book value of $$6\mathrm{.}000\mathrm{.}000.$ Duffney has determined that the account's tolerable

misstaterment is $$500,000.$ His sample results are as follows:

Average audited value $$972$

Average book value $980$

Required:

Calculate the accOunts receivable estimated audited value and projected misstatement using the:

a$.$ Mean$-$per$-$unit method.

b$.$ Ratio method.

C$.$ Difference method.