1. Open the Excel file. Use that method to catch the fraud companies. Write down their IDs and year. Explain the Excel steps that you took to derive those observations and why you think they are suspicious. Hint: There are five fraudsters in this sample. (20 POINTS)

NB!!! Explain the Excel steps that you took to derive those observations and why you think they are suspicious.

A B C D E F year companyid revenue_current employee_current revenue_previous employee_previous 1994 192 122.149 0.291 123.15 0.323 1994 6845 756.549 6.184 688.233 5.863 1994 8302 19.478 0.054 19.28 0.1 1994 13547 17.952 0.257 16.453 0.302 1994 22337 1097.931 4.867 982.504 5.254 1994 23533 376.797 1.655 353.506 00 --J 1.574 1994 30067 278.052 0.768 277.59 1.416 9 1994 41304 162.111 1.3 135.326 1.2 10 1994 42316 12.831 0.082 12.222 0.094 11 1994 46653 102.572 3.5 82.476 3.5 12 1994 52988 1165.754 13.14 1142.926 13.1 13 1994 54441 208.722 2.134 198.549 2.115 14 1994 67215 121.408 1.965 135.573 2.166 15 1994 72316 71.494 1.973 88.446 1.765 16 1994 72655 0 0.016 1.41 0.017 17 1994 75644 56.306 0.496 47.958 0.319 18 1994 77543 1012.045 2.9 1100.116 2.6 19 1994 82020 36.865 0.313 32.359 0.302 20 1994 106036 475.141 27.658 481.265 26.398 21 1994 106455 377.362 0.829 465.255 1.09 22 1994 109553 522.071 0.613 465.423 1.568 23 1994 110306 1261.905 85 1288.69 86 24 1994 215466 91.023 1.007 78.182 0.575 25 1994 315523 13.615 0.035 18.137 0.047 26 1994 317488 96.39 1.441 62.798 1.022 27 1994 351116 1982.396 7.913 1610.581 7.658 28 1994 353020 148.247 0.841 100.508 0.622 29 1994 355431 14.804 0.124 13.105 0.142 30 1994 719413 128.747 1.204 81.847 0.919 31 1994 722080 377.6 1.771 366.535 1.728 32 1994 739460 19.58 0.079 19.88 0.117 22 1001 712875 BER ORR 1 0ER 702 FOR Sheet2 Sheet 1 + Ready ?Accessibility: Unavailable Type here to searchA B C D E F G 33 1994 743872 656.056 1.956 703.505 2.056 34 1994 744527 286.021 14.532 261.074 14.276 35 1994 746961 233.648 0.966 215.187 0.958 36 1994 755227 1.472 0.125 0.598 0.085 37 1994 756894 936.1 5 667.535 1.86 38 1994 763739 2531.853 12.819 2702.451 11.91 39 1994 769589 2788 9.5 1763.546 10.75 40 1994 771498 229.67 1.407 193.415 1.021 1994 783324 54.432 0.277 55.297 0.239 42 1994 787793 36.449 0.15 0.266 0.113 43 1994 796117 1.045 0.015 0.867 0.016 44 1994 797088 1.818 0.282 5.079 0.091 45 1994 807903 75.279 0.569 60.086 0.325 46 1994 809572 285.93 3.385 260.692 3.018 47 1994 810665 151.156 0.848 384.147 0.652 48 1994 811562 85.353 0.725 77.405 0.75 49 1994 813621 265.443 1.328 219.151 1.049 50 1994 814577 94.6 0.602 81.9 0.655 51 1994 815757 1649.368 6.92 1682.282 11.02 52 1994 819996 899 7 917 6.231 53 1994 821361 49.717 0.521 48.272 0.426 54 1994 822367 19.912 0.269 4.497 0.07 55 1994 824590 95.15 0.164 78.773 0.164 56 1994 326821 29.846 0.199 24.774 0.214 57 1994 831259 1212.284 6.074 925.932 7.27 58 1994 861459 693.388 2.656 570.379 2.401 59 1994 861888 68.765 0.396 62.382 0.57 60 1994 862078 393.126 2.35 835.605 1.63 61 1994 870011 254.565 0.459 217.114 0.447 62 1994 882159 47.732 0.457 30.444 0.187 63 1994 887028 4505.268 17.9 4020.962 18 64 1994 888504 166.83 1.261 127.315 1.408 BE 1001 805702 0 017 1 806 Sheet2 Sheet1 + Ready ?Accessibility: Unavailable Type here to search O Hi OA B C D E F G H 65 1994 895723 2.917 0.002 1.826 0.002 66 1994 898901 7.27 0.093 3.924 0.077 67 1994 906469 258.739 0.212 210.184 0.242 68 1994 913586 39.072 0.264 40.963 0.254 69 1994 915064 607.96 2.226 625.568 7.19 70 1994 922354 298.427 1.688 276.072 1.59 71 1994 1009001 347.685 1.191 305.846 1.096 72 1994 1016888 63.369 0.185 118.927 0.238 73 1994 1037676 610.144 1.66 498.342 1.687 74 1994 1067428 870.408 50.553 860.566 49.32 75 1994 1124198 8485.267 39.807 7850.169 38.532 76 1994 1130385 2234.441 11.685 2583 9.35 77 1994 1164727 597.37 2.835 634.294 2.37 78 1994 1396009 1253.36 6.753 1133.489 6.32 79 1994 1725964 596.731 1.781 374.278 1.818 80 1995 1923 133.663 0.244 122.149 0.291 81 1995 8302 2.328 0.025 19.478 0.054 82 1995 15012 5610.3 57.3 5647.5 57.2 83 1995 46653 102.659 3.6 102.572 3.5 84 1995 72316 36.755 0.156 71.494 1.973 85 1995 106455 130.908 0.137 377.362 0.829 86 1995 215466 89.239 1.183 91.023 1.007 1995 317488 83.116 1.77 96.39 1.441 88 1995 721924 48.966 0.284 55.376 0.28 89 1995 771498 284.26 1.511 229.67 1.407 90 1995 813621 347.688 1.375 265.443 1.328 91 1995 815757 1394.266 6.782 1649.368 6.92 92 1995 831656 372.194 3.26 393.928 3.017 93 1995 892818 5.167 9.873 0.003 94 1995 905428 0.315 0.01 0.506 0.008 95 1995 906469 229.773 258.739 0.212 96 1995 915064 184.747 1.225 607.96 2.226 07 1005 Innonn1 206 071 027 1 101 Sheet2 Sheet1 (+ Ready Accessibility: Unavailable Type here to search O i CHO OK14 viXVfx A B C D E F G 94 1995 905428 0.315 0.01 0.506 0.008 95 1995 906469 229.773 258.739 0.212 96 1995 915064 184.747 1.225 607.96 2.226 97 1995 1009001 395.271 1.237 347.685 1.191 98 1995 1164727 636.219 4.1 597.37 2.835 99 1995 1396009 1460.974 6.918 1253.36 6.753 100 1998 946581 191.072 0.24 19.014 0.096 101 2000 1060801 135.653 1.041 16.157 0.84 102 2000 1087831 64.991 0.542 6.017 0.351 103 2007 1083036 6.038 0.006 0.997 0.005 104 105 106 107 108 109 110 111 112 13 114 115 116 117 118 119 120 121 122 123 124 125 156 Sheet2 Sheet1 + Ready Accessibility: Unavailable Type here to search OHCHO O