Eco-waste, Inc. is a California company in the disposal problem of lithium-ion batteries. Eco-waste has an off-take agreement with Greenway Systems, Inc. who will be the off-taker and pay, take title to, and sale the valuable by-products obtained from the recycling process (e.g., lithium and cobalt). Thus, Eco-waste can recognize revenue upon delivery of these by-products to Greenway by estimating their receivables account when the price is unknown. Suppose Eco-waste does not even make delivery of the by-products to Greenway when sometimes estimating receivables. You have been engaged by the plaintiffs (shareholders) attorney or the defendants (Eco-waste) attorney in a class action lawsuit by a group of shareholders alleging that Eco-waste engaged in questionable accounting practices. You must pick a side and prepare a statement outlining for the attorney the plaintiffs position (shareholders) or the defendants Eco-waste, Inc. This issue is about valuation of accounts receivable. You must take a position as to whether Eco-waste is engaged in questionable accounting practices. Note: Eco-waste is audited by a Big-Four auditor, and they provided an unqualified opinion. What is the CPA firms exposure