Assume that an auditor is using stratified ratio estimation in the confirmation of accounts receivable. There are 940 accounts with a recorded value of \($250,000\). They are listed on ten pages, with a maximum of 100 lines per page in alphabetical order. The auditor has decided to use three strata. The first stratum has 20 items and includes all recorded values over \($5,000;\) the second, 200 items that include all recorded values between \($1,000\) and \($5,000;\) and the third, 720 items with recorded values of less than \($1,000\). The sample sizes of 20, 40, and 50 are to be selected from the first, second, and third strata respectively.

Required :

Describe in detail an efficient plan for selecting the random numbers using a random number table. Your description should include a definition of all discards.