Cynthia Castle, president of Castle Co., went to a conference on tax planning. One of the speakers at the conference advised the audience to put off showing expenses until next year because doing so would allow them to take advantage of a new tax law. When Cynthia returned to the office, she called in her accountant, Megan Shaw. She told Megan to forget about making any adjustments for salaries in the old year so more expenses could be shown in the new year. Megan told her that putting off these expenses would not follow generally accepted accounting procedures. Cynthia said she should do it anyway. What do you think is the correct position? Based on that, write your specific recommendations to Megan.