Below is data from five companies financial statements. Which of the following companies are potential manipulators according to Benfords Law? (check all that apply) (Hint: get a calculator so you can do square roots!)

Company	Number of Leading Digits	Kolmogorov-Smirnov statistic
Briard Childress Ltd	230	9.9%
Bulldog Grant Corp	145	6.2%
Dachshund Green Inc	91	13.2%
Lhasa Apso Frazier Co	124	13.2%
Mi-Ki Tice Cie	145	36.2%

(a) Bulldog Grant Corp

(b) Dachshund Green Inc

(c) Lhasa Apso Frazier Co

(d) Briard Childress Ltd

(e) Mi-Ki Tice Cie