A company has a management bonus plan in place that rewards its top management team with a cash bonus equal to 1% of annual reported profit if that profit lies between $50 000 000 and $80 000 000. The company's profit for the current year is $60 000 000 before decisions have been made about the following balance date accounting adjustments. According to Positive Accounting Theory, which of the following actions is the company most likely to take? Assume the company complies with AIFRS accounting standards.