Work Area Exercise 2 up to 5 points In order to confirm the reported $ 141,500 ending accounts receivable balance in the general ledger, your external auditor perfroms a test using transactions recorded and the ending inventory count to calculate an estimate of ending accounts receivable balance as part of substantive testing. In addition to the reported $ 141,500 ending accounts receivable balance in the general ledger, the other available information includes: 1. Cash collections from customers 2. Inventory purchases 3. Ending inventory 4. Sales prices at 150% of inventory cost 5. All sales are made on account. 225,000 375,000 135,000 Answer Requirements Calculate expected ending accounts receivable Calculate any apparent Overage(Shortage)