Sandra has just written her CPA exam. She is certain she "aced" it. She had job interviews with two well known accounting firms. Her first choice would be to work for Firm X but gets the first offer of employment from Firm Y first and she accepts it. A week later she receives an offer from Firm X, which she also accepts. She does so because she believes she is economically better off with Firm X and will be able to "cancel" her acceptance with Firm Y. a.