Scott Duffney. CPA, has randomly selected and audited a sample of 100 of Wili-Mart's: accounts receivable. Will-Mart has 3,000 accounts receivable accounts with a total book value of $3,000,000. Duffney has determined that the account's tolerable misstatement is s250,000. 9-46. His sample results are as follows: $990 998 Average audited value Average book value Calculate the accounts receivable estimated audited value and projected misstatement using^ the: (a) Mean-per-unit method. (b) Ratio method. (c) Difference method