Assignment: Hypothesis Testing Purpose The purpose of this assignment is use SAS for hypothesis testing. This assignment aligns with the following module outcomes: Use SAS-studio to perform basic data analyses Select and employ appropriate statistical techniques including producing histograms, generating descriptive statistics, conducting difference in means testing, and performing regression analysis. Interpret and report the results of your analysis Requirements: Use acctg.sas7bdat for the following tasks Earnings include both cash flow and accruals. When managers have pressure to meet earnings targets, they may have incentives to manage accruals to increase reported earnings. For example, they may increase accounts receivable or reduce allowances for bad debts. Such actions may not necessarily violate accounting standards but could mislead investors. 1. (2 point) (show codes only) Calculate the following measures for each company (suggested names in parentheses): Earnings per share (EPS): Net Income /Common Shares Outstanding Total accruals (TACC): (net incomeoperating cash flow)/tota| assets (2 point) For each of the two measures (EPS and TACC), keep the observations, whose value falls between the top and bottom 1% percentile (i.e. set outliers for each of the two measures to be missing). (2 point) Draw a histogram of EPS and set the range ofX axis to be between -3 and +3. Hint: First fill out the missing parts of the following codes and then run the code and paste the histogram to your answer. proc univariate data: ; where 3