QUESTION 5 Digbys Drones produces professional surveillance drones and recreational drones. While the professional surveillance division has been growing steadily, the recreational division is struggling to sell its products due to an influx of new models from competitors and new entrants into the market. Dean, the division manager of the recreational division, estimates that around 50% of the unsold stock relates to outdated models that will not be sold. Dean is concerned that if this stock is written off the division will miss their profit target. Dean has asked Diana, the management accountant, not to write-off the old inventory. All staff, including Diana and Dean, receive a bonus based on division profits. (i) Explain why this is an ethical dilemma for Diana? Include in your answer any ethical principles that would be breached if Diana agrees to adjust the writing down of old inventory. 3 marks (ii) How should Diana respond? In your answer, provide TWO reasonable actions that Diana can take to resolve this ethical issue. 2 marks (iii) Explain ONE possible long-term consequence to the business and ONE possible consequence to Diana if she agrees to write down the old inventory?