Please advise on the answer for the attached question

Deciphering Financial Statements (Xerox) As indicated in the case at the beginning of this chapter, Xerox was manipulating income between the years 1997 through 1999. Below are revenue, gross profit net income. and operating cash flow data for Xerox for the years 1997 through (in millions) Revenues Gross profit Net income (loss) Operating cash flova Proceeds from securitization of finance receivables 2000 $18,701 7.601 (257) (663 ) 1999 $19.228 9 OD3 1.424 1.224 1.495 1998 $19447 9.580 395 1997 9,036 1,452 472 The securitization Of the finance receivables represents the sale Of receivables to a third party. The cash inflow' from the sale was in the Operating Activities section Of the statement Of cash flows, Using these data. identify evidence that proves Xerox was managing its reported earnings during this period.