If, in fulfilling your duties as a bookkeeper or accountant, you are requested by a superior to record a nonexistent transaction that will reflect favorably on the financial position of the company, you should do which of the following?

1. Ask for a raise in exchange for the risk involved in the fraud being disclosed.

2. Not record the transaction, and report the request to a higher supervisor.

3. Record the transaction, adding a note about the circumstances.

4. Record the transaction as part of the normal journalizing routine.