问题如下：
What type of error is most likely present in the last row of data (ID #4) in Exhibit 1?
选项：
A. Inconsistency error
B. Incompleteness error
C. Non-uniformity error
解释：
A is correct. There appears to be an inconsistency error in the last row (ID #4). An inconsistency error occurs when a data point conflicts with corresponding data points or reality. In the last row, the interest expense data item has a value of 1.5, and the total debt item has a value of 0.0. This appears to be an error: Firms that have interest expense are likely to have debt in their capital structure, so either the interest expense is incorrect or the total debt value is incorrect. Steele should investigate this issue by using alternative data sources to confirm the correct values for these variables.
