Hypothesize about five financial statement variables that could explain whether a firm is required by the SEC to restate earnings $($For example: does it need to be deflated by total assets? Do you need to make a transformation of the variable in some way $($a common transformation for size is to take the natural logarithm$)?$ Should you dichotomize the variable $($i$.$e$.$ make it zero or one$).$ For example, if you use audit opinion codes certain "bad" opinions $=1$ and certain "good" opinions $=0.$ Lastly, think about the hypothesized relation with restatement.$$