P19-8B Renee Abby is the new controller for Gate Software, Inc., which develops and sells educational software. Shortly before the December 31 fiscal year end. Matt Berrigan, the company president, asks Abby how things look for the year-end numbers. He is not happy to learn that earnings growth may be below 30% for the first time in the company's five-year history. Berrigan explains that financial analysts have again predicted a 30% earnings growth for the company and that he does not intend to disappoint them. He suggests that Abby talk to the assistant controller, who can explain how the previous controller dealt with this situation. The assistant controller suggests the following strategies:

a. Record as sales certain software awaiting sale that is held in a public warehouse.

b. Delay the year-end closing a few days into January of the next year, so that some of next year's sales are included as this year's sales.

c. Reduce the allowance for bad debts (and bad debts expense), given the company's con- tinued strong performance.

d. Persuade suppliers to postpone billing until January 1.

e. Postpone routine monthly maintenance expenditures from December to January. Which of these suggested strategies are inconsistent with IMA standards? What should Abby do if Berrigan insists that she follow all of these suggestions?