please help!

Eagle Inc. manufactures computers for personal use. The company has started in 2017 and has reported a profit for 2017, 2018, and 2019. This year began with high expectations, but due to the pandemic, things are not looking that good for Eagle, Inc. Ironically, even though there was a pandemic in 2020, sales in the computer industry skyrocketed. But due primarily to increased competition and price slashing in the computer industry, 2020's income statement reported a loss of $20 million. Just before the of the 2021 fiscal year, a memo from the company's chief financial officer to Charles Robinson, the company controller, included the following comments:

"If we do not do something about the large amount of unsold computers already manufactured, our auditors will require us to write them off. The resulting loss for 2021 will cause a violation of our debt covenants and force the company into bankruptcy. I suggest that you ship half of our inventory to H.C.C. Computers Sales, Inc. in Texas. I know the company's president, and he will accept the merchandise and acknowledge the shipment as a purchase. We can record the sale in 2021, which will boost profits to an acceptable level. The H.C.C. Sales will simply return the merchandise in 2022 after the financial statements have been issued."

Questions

1. Evaluate this case based on the six pillars of character for each party.

2. Evaluate this case based on the various ethical philosophies for each party.

3. Evaluate the case based on the integrated ethical decision-making framework's four steps.

4. What should Charles Robinson do in this situation?

5. How are you prepared to handle a similar situation, and what would you do and why?

6. Are there any AICPA professional code of conduct and ethics violations in this case?