Phoenix Press produces consumer magazines. The house and home division, which sells home-improvement and home-decorating magazines, has seen a 20% reduction in operating income over the past 9 months, primarily due to an economic recession and a depressed consumer housing market. The division's controller, Sophie Gellar, has felt pressure from the CFO to improve her division's operating results by the end of the year. Gellar is considering the following options for improving the division's performance by year-end: (Click the icon to view the options to improve performance.) Read the requirements. Requirement 1. What are the motivations for Gellar to improve the division's year-end operating earnings? Gellar's first motivation could be profit targets. Gellar Gellar's second motivation could be that Phoenix Press may have a division bonus plan based on the division's ability to meet certain if operating income is manipulated by Top management of Phoenix Press likely will view those division managers as being the best prospects for promotion.