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:


Average audited value $ 990
Average book value 998

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 whole dollar. Enter all negative values as positive amounts.)

Estimated audited value Projected misstatement
a. Mean-per-unit method. $ $
b. Ratio method. $ $
c. Difference method. $ $