Help Save & Exit ABC corporation has several notes receivable reported as current assets on its year-end balance sheet. While collection seems assured, it may be delayed beyond one year. Because of this, the controller, a CPA, wants to reclassify these notes as non-current ABC's treasure also thinks that collection will be delayed but does not want to reclassify these notes as this will reduce the current ration from 1.5:1 to 0.5:1. This reduction in current ration is detrimental to company prospects for securing a major loan. Required a. Should the controller teclassify the notes? Give your reasoning. (2 marks) b. Does the treasure's position pose an ethical dilemma for the controller? Explain your answer. Briefly discuss the controller's possible course of action