At the end of the current month, Hannah Kinsey prepared a trial balance for Seaside Rescue Service. The credit side of the trial balance exceeds the debit side by a significant amount. Hannah has decided to add the difference to the balance of the miscellaneous expense account in order to complete the preparation of the current month’s financial statements by a five o’clock deadline. Hannah will look for the difference next week when she has more time.
Discuss whether Hannah is behaving in a professional manner.