Janice is the accountant for Thin Dime Ltd., which retails low-priced household products through over 20 retail stores across Canada. The company's year-end is December 31 and Janice is preparing the nancial statements for the current year-end. At this time, tension between management and staff is extremely high because a new collective agreement with the union representing most of the company's retail staff is being renegotiated. Management is pleading with the union representatives to reduce their request for a salary increase, claiming that the company simply cannot afford it. You were chosen as the union representative given you deep understanding on Managerial Accounting. You are requested to prepare a draft memo with Five unrelated discussion ideas to successfully negotiate better conditions employment conditions. Use the knowledge and concepts learned in the course to prepare the memo. Enure that the discussion takes into account the current pandamic and economic situations