scenario:

Lance Berkman is the controller of Saturn, a dance club whose year-end is December 31. Berkman prepares checks for suppliers in December, makes the proper journal entries, and posts them to the appropriate accounts in that month. However, he holds on to the checks and mails them to the suppliers in January. What Lance Berkman is doing is unethical and he is only doing it to make his company look more profitable.

If Mr. Berkman wants to make his business look more profitable, what better options might he have?