account balance is $2,945,000 and is comprised of 970 items. The account balance has been segregated into the following strata: - Based on the results of the tests of controls and risk assessment procedures, the risk of material misstatement has been assessed as low - The desired confidence level is moderate - The tolerable misstatement allocated to inventory is $120,000, and the expected misstatement is $35,000 - You plan to test 100% of the items from the top stratum (all 9 items >$25,000 ) and will sample from the remaining strata Calculate the sample size. Show your formula in order to receive partial credit. account balance is $2,945,000 and is comprised of 970 items. The account balance has been segregated into the following strata: - Based on the results of the tests of controls and risk assessment procedures, the risk of material misstatement has been assessed as low - The desired confidence level is moderate - The tolerable misstatement allocated to inventory is $120,000, and the expected misstatement is $35,000 - You plan to test 100% of the items from the top stratum (all 9 items >$25,000 ) and will sample from the remaining strata Calculate the sample size. Show your formula in order to receive partial credit