Calculate the Projected Likely Misstatement (PLM)for the Data Given Below

Calculate the projected likely misstatement (PLM)for the data given below using the average difference method and the ratio method.(Round to the nearest dollar. )
$$\begin{array} { | l | l | l | } \hline \text { Case A } & \text { Case B } & \\\hline \text { Poplation size (logical units } & 1,500 \text { customer accourts } & 1,500 \text { customer accourts } \\\hline \text { Population size (accts. rec. } & \$ 300,000 & \$ 300,000 \\\text { total } & & \\\hline \text { Sarmple size(logical units } & 100 & 300 \\\hline \text { Book value in sample } & \$ 23,466 & \$ 62,095 \\\hline \text { Audited value in sample } & \$ 22,431 & \$ 60,295 \\\hline\end{array}$$