The Dotson Company, the owner of Bleacher Mall, charges Rich Clothing Store a rental fee of $$600$ per month plus $5\%$ of yearly profits over $$500,000.$ Matt Rich, the store owner, directs his accountant, Ron Hamilton, to increase the estimate of bad debt expense and warranty costs to keep profits at $$475,000.$

Should Hamilton follow his boss's directive?

Who is harmed if the estimates are increased?

Is Matt Rich's directive ethical?