Outback meats has produced an innovative product over the last three years which has been well received overseas. Instead of selling emu bellies to pet food manufacturers, it has developed a new product Emu jerky for export. Outback reported a minimum 12% growth in annual earnings for each of the past three years. During the current year, because of border restrictions due to COVID, the earnings growth is expected to be less than 9% this year. One month before the 31 December financial year-end of the current year, the manager of the Emu jerky product line notes that the following actions could address the low earnings growth. a. deferring December's routine monthly maintenance on packaging equipment to the next financial year. b. extending the close of the current financial year beyond 31 December so that some sales orders received in January are included in the current year sales, although the orders will be delivered in February in the next year. c. Outback purchased equipment which was transported to the factory in Perth. The company paid the fine incurred by the driver who parked the truck illegally to get a coffee as well as the extra cost to replace a part which fell off the truck as it was negligently secured to the truck by the driver. The bookkeeper was instructed to include the fine and cost of part replacement to cost of Equipment asset. d. giving salespeople a double bonus to exceed the last quarter sales targets. e. deferring the current period's reported advertising costs by having Outback meats' outside advertising agency delay the billing of December advertisements until January or by having the external advertising agency alter invoices to conceal the December date. f. The accountant was told to increase the cost of the emu bellies inventory on the balance sheet to show its higher market price (net realisable value).