As a CPA who is now working in an accounting role at a manufacturer, you have been pressured by your supervisor to make journal entries that you believe would be misleading. After discussing the issue with the supervisor and management one level above them, the issue has still not been resolved in a satisfactory manner. You remember that your auditing professor discussed subordination of judgment a few years ago, but you do not remember the specifics and are under pressure to make decisions. Provide the specific paragraph from the code of ethics that addresses safeguards that you might consider which will reduce threats to code compliance to an acceptable level.