a. Refer to the table of Masking Differences at the end of the 'Practice of Channel-stuffing' section of the case. For each fiscal year from 2008 to 2014, compute the income misstatement (in billion) and specify whether the reported income is overstated or understated. For simplicity, assume that there were no Masking Differences at the beginning of FY 2008. Present your answer in the following table: FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 Income misstatement (amount) Overstated or understated? b. The table of Masking Differences at the end of the 'Practice of Channel-stuffing' section of the case indicates that the total Masking Difference declined noticeably in FY 2010. Why do you think Toshiba's management was willing to reduce the Masking Difference in FY 2010? What could have caused a reduction in the Masking Difference in FY 2014? Explain. Be specific.