a) Rimbunan Hijau Berhad owns several current notes receivables as reported in its Statement of Financial Position as at 31 December 2019. While collection seems reasonably certain, it may be delayed beyond one year, which results in the Financial Controller wanting to reclassify these notes as non-current notes receivables. Rimbunan Hijau Berhad's accountant also thinks that collection will be delayed but does not favour any re-classification because this will reduce the company's current ratio from 2:1 to 1:1. According to the accountant, this reduction in current ratio is detrimental to the company's plan to secure a major loan for the implementation of its 5-year corporate growth strategy masterplan. Required: Critically evaluate the following ethical issues: i) Should the Financial Controller reclassify the notes? Provide reasons to support your answer. ii) Does the accountant's position pose an ethical dilemma for the Financial Controller? Defend your