Identify each of the following as either internal or external users of accounting information. 
Definitions:
Coefficient of Determination
A statistical measure that quantifies the proportion of the variance in the dependent variable predictable from the independent variable(s), often represented as \(R^2\).
Independent Variable
A variable in an experimental or statistical model that is manipulated or changed to observe its effects on a dependent variable.
Least Squares Line
The line that minimizes the sum of the squared differences between observed and predicted values in regression analysis.
Sales
The total amount of a product or service sold within a particular period of time, usually expressed in units or monetary terms.
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