Gina, the controller of a midsize manufacturing company, supervises four employees. Her boss, Layla, instructs her to increase the company's profits for an amount that is material to the financial statements by adjusting several small miscellaneous revenue accounts. Though concerned about the effect on the financial statements, she directs her staff to make the entries. Which statement best describes what Gina should have done in these circumstances?\ Identified this matter as a potential ethical issue.\ Ensured that her staff was competent to make the entries.\ Considered the rules of other regulators.\ Referred the matter to the AICPA's professional ethics hotline.