Marsha Thompson is an accountant for a local manufacturing company.Marsha's good friend Rolando Noble has been operating a retail sporting goods store for about a year.The store has been moderately successful, and Rolando needs a bank loan to help finance the next stage of his store's growth.He has asked Marsha to prepare financial statements that the banker will use to help decide whether or not to grant the loan.Rolando has purposed that the fee he will pay Marsha's accounting work should be contingent upon his receiving the loan.

Should Marsha prepare the financial statement for Rolando's store? Explain the factors she should consider in making her decision.