$1.(30$ points$)$ Selected financial statement information for $2018,2019,$ and $2020$ for EndRun Corporation

is presented below $($amounts in millions of dollars$)$:

$202020192018$

Accounts receivable $$P$1\_$AR$\_20$P$1\_$AR$\_19$P$1\_$AR$\_18$

Current assets $$P$1\_$CA$\_20$P$1\_$CA$\_19$P$1\_$CA$\_18$

Property, plant, and equipment $($net$)$P$1\_$PPE$\_20$P$1\_$PPE$\_19$P$1\_$PPE$\_18$

Total assets $$P$1\_$TA$\_20$P$1\_$TA$\_19$P$1\_$TA$\_18$

Current liabilities $$P$1\_$CL$\_20$P$1\_$CL$\_19$P$1\_$CL$\_18$

Long$-$term debt $$P$1\_$LTD$\_20$P$1\_$LTD$\_19$P$1\_$LTD$\_18$

Sales $$P$1\_$S$\_20$P$1\_$S$\_19$P$1\_$S$\_18$

Cost of goods sold $$P$1\_$COGS$\_20$P$1\_$COGS$\_19$P$1\_$COGS$\_18$

Selling and administrative expenses $$P$1\_$SAE$\_20$P$1\_$SAE$\_19$P$1\_$SAE$\_18$

Income from continuing operations $$P$1\_$ICO$\_20$P$1\_$ICO$\_19$P$1\_$ICO$\_18$

Cash flow from operations $$P$1\_$CFO$\_20$P$1\_$CFO$\_19$P$1\_$CFO$\_18$

Depreciation expense $$P$1\_$DE$\_20$P$1\_$DE$\_19$P$1\_$DE$\_19$

For $2019$ and $2020,$ compute the following amounts relative to Beneish$$s eight$-$factor earnings

manipulation model:

a$.2019$ DSRI

b$.2019$ GMI

c$.2019$ AQI

d$.2019$ SGI

e$.2019$ DEPI

f$.2019$ SAI

g$.2019$ LVGI

h$.2019$ TATA

i$.2019$ y

j$.2019$ Earnings manipulation probability

k$.2020$ DSRI

l$.2020$ GMI

m$.2020$ AQI

n$.2020$ SGI

o$.2020$ DEPI

p$.2020$ SAI

q$.2020$ LVGI

r$.2020$ TATA

s$.2020$ y

t$.2020$ Earnings manipulation probability

Round all factor values and the model output variable, y$,$ to three decimal places. The earnings

manipulation probabilities are percentages that should be rounded to one decimal place.