At the end of the current month, Buddy Dupree prepared a trial balance for On-Time Geeks.The credit side of the trial balance exceeds the debit side by a significant amount.Buddy has decided to add the difference to the balance of the miscellaneous expense account in order to complete the preparation of the current month's financials statements by a 5 o'clock deadline.So Buddy looks at the vehicle account for a "plug".

• 1. What, if any, ethical issue is at stake in this case?
• 2. What are the consequences of Buddy's actions?
• 3. How should this be handled?