If the accountant was biased to report a better operating performance for the period than actually occurred, which of the preceding adjustments would he have not made and why? Would it have been ethical for him to do this?

The accountant could have reported a better operating performance than actually occurred by not making the adjustments to the

a. expense / b.revenue

accounts, which would have resulted in

a. lower total expenses/b. higher total revenue/c. lower total expenses/d. lower total revenues

and

a. higher/b. lower net income

as follows