The following are financial data for Company XYZ for 2020 . TA/lag1 (Assets) =0.13 1/lag1 (Assets) =0.07 ( Sales AR)/lag1( Assets )=0.6 PPE / lag1(Assets) =0.45 The following are the estimated regression parameters of the modified Jones model for Company XYZ. The regression residual value based on Jones (1991) model for Company XYZ in 2020 should be The regression residual value based on Jones (1991) model for Company XYZ in 2020 should be a) -0.039 b) -0.045 c) -0.027 d) -0.036