If a person subject to examination under RCW 63.30.580 does not retain the records required by RCW 63.30.250, the administrator may determine the value of property due using a reasonable method of estimation based on all information available to the administrator, including extrapolation and use of statistical sampling when appropriate and necessary, consistent with examination procedures and standards adopted under RCW 63.30.590(1) and in accordance with RCW 63.30.590(2).