Beneish by hand

Year $t-1$: sales 2,000, COGS 1,200, receivables 300, current assets 900, PPE 800, securities 100, total assets 2,200, depreciation 80, SG&A 250, PAT 150, CFO 170, current liabilities 400, LTD 500. Year $t$: sales 2,300, COGS 1,430, receivables 480, current assets 1,150, PPE 820, securities 100, total assets 2,700, depreciation 70, SG&A 260, PAT 210, CFO 60, current liabilities 520, LTD 650. (a) Compute all eight indices and $M$. Is the firm flagged? (b) Decompose $M$ minus the "neutral" score (all indices 1, TATA 0) into contributions. Which two components drive the flag?