The june 1997 issue of management accounting gave the following rule for predicting your current salary if you are amanagerial accountant. take 531,865. next, add $20,811 if you are top management, add 53604 if you are seniormanagement, or subtract $11,419 if you are entry management. then add 51105 for every year you have been amanagerial accountant. add 57600 if you have a master’s degree or subtract $12,467 if you have no college degree. add11,257 if you have a professional certification. finally, add 58667 if you are male. a. how do you thinkthe journal derived this method of predicting an accountant’s current salary? be specific. b. how could a managerial accountant use this information to determine whether he or she is significantly underpaid?