Controlling for independent variables

Hi everyone,

Could someone share the experience, regarding controlling independent variables in the multiple regression model. For example, there is a dataset with 1000 observations of company performance. Let's assume Return on Assets is my dependent variable and sales growth is my independent variables. I would like to measure the effect of this particular independent variable with the dependent one. Also, I would include indebtedness as the control variable, but don't know how to account for it in R Studio. Can you help me with that, please?

Thank you for your time!

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