6.23 Applying and Interpreting the Earnings Manipulation Model. Exhibit 6.18 presents selected financial statement data for Enron Corporation as originally reported for 1997, 1998, 1999, and 2000. In 2001, Enron restated its financial statements for earlier years because it reported several items beyond the limits of U.S. GAAP. Source: Enron Corporation, Form 10-K tor the Fiscal Years Ended December 31, 1997, 1998, 1999, and 2000. REQUIRED a. Use Beneish's earnings manipulation model to compute the probability that Enron engaged in earnings manipulation for 1998, 1999, and 2000. b. Identify the major reasons for the changes in the probability of earnings manipulation during the three-year period