Consider the role of an upper manager at Dex. Do you believe that a “point of publication” method of accounting is allowable under Generally Accepted Accounting Principles? Whether you do or not, please make an argument that supports the recognition of revenue related to the Colorado Springs directory in December 2000, as opposed to 2001. Consult Paragraphs 1–2 of Ethics Rule 102 (ET 102). Assuming that they were CPAs, do you believe that the actions of the upper managers at Dex were ethical? Why or why not?