Using PPS sampling, determine the sample size that you want to use for sending accounts receivable confirmations. The book value of accounts receivable before the allowance for doubtful accounts is $71,622,804. You make the following assumptions.You set tolerable misstatement for accounts receivable at $3,500,000.Expected misstatement = $750,000. Risk of incorrect acceptance = 37%.(a)Using PPS sampling, determine the sample size that you want to use for sending accounts receivable confirmations. The book value of accounts receivable before the allowance for doubtful accounts is $71,622,804. You make the following assumptions:2. What do you calculate for sample size?