ETHICS ✶ Macy, a friend of yours, started a small restaurant five years ago. She was doing well until last year. She is looking into selling the restaurant and would like your opinion on how she should prepare the restaurant’s financial statements. You notice she has a large amount of current liabilities that are way overdue. She also shows a large cash balance on the books. Something tells you she is not being honest with you and is trying to make her statements look better than they should. What should you tell her?