The 2,000 Accounts Receivable of ABC Company Have a Total

Multiple Choice

The 2,000 accounts receivable of ABC Company have a total book value of $40,000.Bob Rotter,CPA,has selected and audited a sample of 100 accounts with a total book value of $1,950.The audited value of the 100 accounts in the sample is $1,875.
-Using the difference estimation technique,Rotter's estimate (to the nearest dollar) of year-end accounts receivable balance would be:

A) $37,500
B) $38,462
C) $38,500
D) $41,600