=+1-23 K Professional ethics and reporting division performance OBJECTIVE 9 Heather Scott is division management accountant and Martin Andrews is division manager of the Walk Smart Shoe Company. Scott has line responsibility to Andrews, but she also has staff responsibility to the company management accountant.

Andrews is under severe pressure to achieve the budgeted division income for the year. He has asked Scott to book $200000 of revenues on 30 June. The customers’ orders are firm but the shoes are still in the production process. They will be shipped on or