the question b

Coeff Year 6 Year 5 2 Constant -4.840 -4.840 -4.840 11 Days sales in receivables index 0.920 1.053 0.969 1.561 1.436 (A/R / Sales) -- Gross margin index 0.528 0.833 0.440 1.004 0.530 [(Sales-COGS)/S Asset quality index 0.404 0.659 0.266 0.994 0.402 (Assets other th Sales growth index 0.892 3.041 2.713 1.515 1.352 Current sales / Depreciation index 0.115 0.539 0.062 0.883 0.102 (Depr Exp / Net SA expense index -0.172 0.448 -0.077 1.176 -0.202 (SA exp / Sale Leverage index -0.327 0.538 -0.176 2.120 -0.693 [(Current Liab Total accruals / Total assets 4.670 0.319 1.492 0.359 1.678 (Income from Baneish's Manupulation Index 0.848 -0.236 Probability of manipulation 80.2% 40.7% b. Using information from Requirement a and the financial ratios, indicate possible signals that Arbortech might have been manipulating its financial statements