Earnings management, Modified-Jones Model, Regression, unknown variables

[Rob89]

Hi!

I wonder whether someone knows how to calculate earnings management in SPSS.
Total accruals can be calculated easily by inserting just the accounting numbers. However, the non-discretionary accruals (NDA) of the so-called Modified- Jones model have to be regressed in SPSS before they can be subtracted from TA. Does anyone know how to do this in SPSS?




Link to some sample data:
Link 1
OR the excel file:
link 2

Thanks in advance!