Robert Shah, a sales representative for Quality Office Supplies Corporation will receive a substantial bonus if he meets his annual sales goal. The companys recognition point for sales is the day of the shipment. On December 31^st, Shah realizes he needs sales of $2000.00 to reach his sales goal and receive the bonus. He call a purchaser for a local insurance company, and asks him to buy $2000.00 worth of paper today. The purchaser says, but Robert, thats more than a years supply for us. Shah says, Buy it today. If you decide its too much, you can return however much you want for full credit next month. The purchaser says okay, ship it. The paper shipped on December 31^st and was recorded as a sale. On January 15^th, the purchaser returns $1750.00 worth of paper for a full credit (approved by Shah) against the bill. Should the shipment at December 31^st be recorded as a sale? Discuss the ethics of Shahs actions.