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 $3,150,000. Duffney has determined that the account's tolerable misstatement is $400,000. His sample results are as follows: Average audited value Average book value $1,045 1,052 Required: Calculate the accounts receivable estimated audited value and projected misstatement using the: (Do not round your intermediate calculations and round your final answer to nearest whole dollar.) Estimated Audited Value Projected Misstatement a. Mean-per-unit method. b. Ratio method. c. Difference method