Solutions Network is attempting to manage earnings. Which features of earnings management is being employed by Solutions?
a. Alter numbers not yet in the financial records by using discretionary accruals.
b. Create or structure transactions for the purpose of altering the numbers.
c. Alter numbers already in the financial records by using discretionary accruals.
d. Alter numbers not yet in the financial records by using discretionary accruals and create or structure transactions for the purpose of altering the numbers.
e. Create or structure transactions for the purpose of altering the numbers and alter numbers already in the financial records by using discretionary accruals.