In the case of HealthSouth fraud, the company started to manipulate earnings with the small changes of accounting estimates in regard to potential revenue and bad debt but intensified into full blown fraud soon after. In the beginning, was this? 

a. Acceptable - because accountants can make good faith forecasts

b. Not-acceptable - because it was an intentional misleading of financials to hit key performance indicators and violated the spirit of GAAP and violated the spirit of GAAP

c. Not-acceptable - because one can only report cash in hand as revenue

d. Acceptable - because it helped keep up earnings estimates