MajalahKini Press produces consumer magazines. The travelling division, which sells tourism and travelling related magazines, has seen a 40% reduction in operating income over the past 12 months, primarily due to the COVlD-19 pandemic and a depressed market. The division's controller, Sarah, has felt pressure from the CFO to improve her division's operating results by the end of the year. She is also distressed by the division's manager, Mr. Salam, who keeps pushing her to misrepresent some nancial information. Sarah is considering the following options for improving the division's performance by year-end: 1. Recognizing advertising revenues that relate to January 2021 in December, 2020. 2. Reducing the liability and related expense related to employee pensions. This would increase the division's operating income by 3%. 3. Cancelling two of the division's least protable magazines, resulting in the layoff of 18 employees. 4. Selling the new printing equipment that was purchased in January, 2020 and replacing it with discarded equipment from one of the company's other divisions. The previously discarded equipment no longer meets current safety standards. 5. Recognizing unearned subscription revenue (cash received in advance for magazines that will be delivered in the future) as revenue when cash is received in the current month (just before scal year-end) instead of showing it as a liability. The overarching principles of the [MA Statement of Ethical Professional Practice are Honesty, Fairness, Objectivity and Responsibility. The statement's corresponding \"Standards for Ethical Conduct...\" require management accountants to: - Perform professional duties in accordance with relevant laws, regulations, and technical standards. - Refrain from engaging in any conduct that would prejudice carrying out duties ethically. . Communicate information fairly and objectively. - Disclose all relevant information that could reasonably be expected to inuence an intended user's understanding of the reports, analyses, or recommendations. REQUIRED: (a) Provide TWO (2) factors that motivate Sarah to improve the division's year-end operating earnings? (b) Identify and provide reason which of the above options (1-5) are acceptable and those which are unacceptable from the point of view of the [MA Statement of Ethical Professional Practice are Honesty, Fairness, Objectivity and Responsibility,\" as stated earlier in the question. ( 0) Discuss actions that Sarah can resolve about the pressure to improve division's performance