The 2,000 accounts receivable of Willings Company have a total book value of $120,000. A Certified Public Accountant (CPA) using nonstatistical variables sampling has selected and audited a sample of 100 accounts with a total book value of $6,100 and an audited value of $5,900. Using the difference estimation technique, estimated total audited value of the population is: Multiple Choice $118,000. $124,068. $116,000. $116,066..