THE POLLWWIGG SHEETS GIVE SOHE PASIC PACTS REGARDIHG HAHEEL'SA'R RESERVE, ALOHGWITH THE RESULTS OP THE AUDITOQS SUDSTAHTIYE AHALYTICAL FROCEDURE POR AESESEIHG THE RESULTS OP REGRESSIOH ESTIHATE OP HAHEEL'S ALLOWAHCE PR UHCOLLETIDLE ACCOUHTS AT EHD OP 2I-I, DAEED OHH THE HODEL: RODREY - AAR REYIEW THE DATA FROYIDED ALOHGWITH THE REGRES5IOH RESULTS. ASSUHE THAT THE HAXIHUH TOLLERADLE HISSTATEHEHT IS 45,1II. THERE IS AH ISEUE HERE. PIHD IT. sCRLL^ Dow WHAT DO YOU THIHKWOOUL EXPLAIHWHAT HAHEEL HAHAGEHEHT HAS DEEH DOIHG REGARDIHGITS ACCOUHTIHG ESTIHATE5? HIHT: THIS IS AH OLD TRICK THAT HAHY SUCCES5PUL COHFAHIES HAYE DOHE DURIHGGOOOD YEARS. ALTHOOUGH HOT COHHHOHH FRACTIGE TODAY, SOHHE HAY STILL TRY IT. sckobLLDWH CALGULATE THE AHOQUHT OP A HATERIALLY COREECT ADJUSTHEHT TOOH HAHEEL ALL W WAHE, DAEED OH THE REGRESSIOH RESULTS. THE CALCULATIOH SHOOULD DE YISIDLE IH THE PORHULA BAR; THE DAEED OH YOUURESULT IH C, FRFEE AH ADJUSTIHG JOOURHAL EHTRY THATWLLD HATERIALLY COOREECT. SCRLL DWH.