Keith, CPA, used monetary$-$unit sampling $($MUS$),$ sometimes called probability$-$proportional$-$tosize sampling, in the audit of a client's accounts receivable.

Other information for the current year's audit is outlined below:

Tolerable misstatement

$$20,000$

Recorded amount of accounts receivable

$$200,000$

Keith found the three misstatements listed below. Given this information, calculate the total projected misstatement. Enter the appropriate amounts in the associated cells in the table. Enter answers in the column Tainting $\%$ as a percentage. If no amount should be calculated, enter a zero $(0)$ or leave the cell blank.

$\backslash$table$[[,$A$,$B$,$C$,$D$,$E$,$F$],[1,,\backslash$table$[[$Recorded$],[$amount$]],\backslash$table$[[$Audit$],[$amount$]],$Tainting $\%,\backslash$table$[[$Sampling$],[$interval$]],\backslash$table$[[$Projected$],[$misstatement$]]],[2,1$st Error,$$400,$$$320,12,$$$1,000,123],[3,2$nd Error,$$500,$$$,0,12,$$$1,000,123],[4,3$rd Error,$$3,000,$$$2,500,12.,$$$1,000,123],[5,,,,,$Total Projected,$1]]$