CASE 5-61 PRODUCTION REPORT, ETHICAL BEHAVIOUR LO3 Consider the following conversation between Gary Means, manager of a division that produces industrial machinery, and his controller, Donna Simpson, a certified management accountant and certified practising accountant GARY: Donna, we have a real problem. Our operating cash is too low and we are in desperate need of a loan. As you know, our financial position is marginal and we need to show as much income as possible-and our assets need bolstering as well