1. Rest's model is essential in making ethical decisions in Accounting. Discuss the "Moral Sensitivity" component, which is one of the model components. Support your answer with an example 2. Explain the difference between Act Utilitarian and Rule Utilitarian. Support your answer with an example. 3. Tom Brown, the controller for MicroTech Software Company, is responsible for preparing the company's financial statements. He leams that sales for the first quarter of the year have dropped so dramatically that the company is in danger of bankruptcy. As a result, he applies for an accounting position with another software company that competes with MicroTech. During his job interview, Tom is asked why he wants to leave MicroTech. He replies truthfully, "The company's sales are down another 10% this quarter. I fear they will go out of business." At that time, Micro Tech had not released its sales results to the public. Required: 1. Briefly discuss whether Tom behaved in an ethical manner. (5 marks) 2. Provide two of the ethical values that would ToM's conduct violates. Explain your answer (5 marks) For the toolbar, press ALT+F10 (PC) or ALT-FN-F10 (Mac)