What is the sample size in the below situation? Please round off to the nearest (whole) number.

Tolerable Misstatement: $150,000

Expected misstatement: $50,000

Details on accounts receivables are given in the table below. All balances greater than $50,000 will be audited (not sampled). The remaining transactions will be sampled

Confidence level desired is 85%

A) 183

B)132

C)146

D)162

\begin{tabular}{lc} Number and Size of Accounts & Book Value of Stratum \\ \hline 10 accounts >$50,000 & $150,000 \\ 440 accounts >$5,000 & 3,000,000 \\ 1,050 accounts