Competency 1.5 Mark Johns is the new division controller of the Frozen-Foods Division of Lindel Foods. Lindel Foods has reported a minimum 15% growth in annual earnings for each of the past 5 years. The Frozen-Foods Division has reported annual earnings growth of more than 20% each year in this same period. During the current year, the economy went into recession. The corporate controller estimates a 10% annual earnings growth rate for Lindel Foods this year. One month before the December 31 fiscal year-end of the current year, Johns estimates the Frozen-Foods Division will report an annual earnings growth of only 8%. Linda Kay, the frozen-foods division president, is not happy, but she notes that the end-of-year actions still need to be taken.(1 point) A.Altering dates of shipping documents of next Januarys sales to record them as sales in December of the current year. B.Deferring the current periods reported advertising costs by having Lindel Foodss outside advertising agency delay billing December advertisements until January of next year or by having the agency alter invoices to conceal the December date. C.Persuading carriers to accept merchandise for shipment in December of the current year even though they normally would not have done so.