! Required information Problem 9-50 [LO 9-9] [The following information applies to the questions displayed below] The auditors of Landi Corporation wish to use a structured approach to nonstatistical sampling to evaluate the reasonableness of the accounts receivable. Landi has 13,500 receivable accounts with a total book value of $2,630,000. The auditors have assessed the combined level of inherent and control risk at a moderate level and believe that their other substantive procedures are so limited as to require a "maximum" risk assessment. After considering the overall audit plan, the auditors believe that the test's tolerable misstatement is $60,500. Use Figure 9-13 to determine the reliability factor. Problem 9-50 Part b Assuming the following results: Number of items in sample Total audited value of sample items Total book value of sample items 100 $19,800 $20,400 b-1. Use the ratio estimation method to calculate the projected misstatement of the population. (Do not round any division. Round your final answer to 2 decimal places.) Projected misstatement b-2. Use the difference estimation method to calculate the projected misstatement of the population. Projected misstatement