Ms smith owner of smith dental supply company, is concerned about orders to fill in the nexr few months. Since she is looking to apply for a 150,000 lian from the bank, she wants to build her customers now to show an increase in revenues. Her rational is that within a month or in a few months, the order will be shipped anyway, and the customers will be sent an invoice-regardless of when they recieve the goods. She is not sure about her scheme and ask for some quidance from her accountant. What are the key elements to consider? Is her thinking accurate? How should the accountant proceed? I,m looking for views on this snenario.