Could you please answer the following.

Shady Oaks Pty Ltd is a large funeral parlour that employs 500 people in several cities across Australia. Jim Brown, the Chief Executive Officer, established the business over 10 years ago when he had a single funeral parlour in a regional city and four staff. He is viewed within the industry with high regard, particularly with how he has maintained strong revenue growth every single year which his competitors have not been able to match. The success of Shady Oaks has made Jim a rich man through his performance based remuneration and the capital structure of the company. Three years ago, Shady Oaks borrowed $50 million from ABC Bank to fund further acquisitions. This loan is subject to an agreement that Shady Oaks maintains its debt to equity ratio at 30%. However, the operating cost of the acquisitions has been higher than anticipated and over the past two years, Shady Oaks has earned losses and expects to breach this agreement if a loss is earned in the current period. To make matters worse, Shady Oaks has been unable to raise additional equity. No dividends were paid in the past year and no dividend is expected to be declared in the current period. Note: The debt to equity ratio can be expressed as: Total Liabilities Total Owners Equity a. Explain what Shady Oaks Pty Ltd might do fraudulently to maintain its debt to equity ratio so that it does not breach the loan agreement with ABC Bank. b. Discuss how the fraud triangle could be applied to Jim Brown and provide examples of each element. c. What pro-active steps could the Board of Shady Oaks Pty Ltd implement to reduce the risk of fraud