Scott Duffney, CPA, has randomly selected and audited a sample of $100$ of Will$-$Mart's accounts receivable. Will$-$Mart has $3,000$ accounts receivable accounts with a total book value of $$3,000,000.$ Duffney has determined that the account's tolerable misstatement is $$250,000.$

His sample results are as follows:

$\backslash$table$[[,],[$Average audited value,$$990$