Mary Jones was a controller at a local company that reports their financial statements using the accrual basis of accounting. The company CEO asked Mary to perform each of the following at the end of the accounting period, December 31, 2012: 1) Several outstanding customer accounts totaling $500,000 and relating to sales during 2012 are clearly uncollectible at the end of the year. The CEO asked Mary not to write these accounts off as uncollectible expense until 2013. 2) Employees earned wages of $25,000 for the last three days of 2012 that were paid in the paychecks issued on January 4, 2013. Mary was told to record this $25,000 in wages as expense in 2013. 3) Normally, company cars are scheduled for routine maintenance in January. The operating manager deferred routine maintenance on all company cars until January, 2013. The manager asked Mary to write a check in January 2013 for payment for the maintenance and to record the expense in December, 2012 which will reduce profits and the related tax liability. Which of the above situations, if taken, are unethical?

A. All three of the situations

B. Only 1 and 3

C. Only 1 & 2

D. Only 2 & 3

E. None of the situations are inappropriate.