The payable unit of Atebubu plc is headed by Mr. Amonoo, the Assistant Manager, Finance. The payroll preparation, payment of suppliers and other expenditures are handled by the Payable unit. The outbreak of the Covid-19 pandemic has resulted in a reduction in the sales of the company and delay in collection of its receivables. This has made it difficult for the company in paying suppliers for purchases made. The credit days for suppliers is a maximum of thirty (30) days. Almost 80% of suppliers invoices for the 2021 year are due and still outstanding. Sales personnel of suppliers are consistently told of the challenges the company is facing in recovering its receivables, and hence its cash flow problem, and the need for suppliers to be patient. As part of cash flow management, the Finance Director is focused on ensuring that payroll liabilities can be paid. However, the Finance Director directs the Payable unit to pay selected suppliers consistently as and when their invoices become due. However, Maxwell, a friend of Mr. Amonoo, the Assistant Manager of Finance and the Sales Manager of Bomso plc, a supplier of the company, has been informed by the latter that some credit suppliers are being paid by the company as soon as their invoices become due. This piece of information infuriated Maxwell who has confronted the Finance Director of Atebubu plc to show his disappointment on his selective payment of suppliers when their indebtedness with Bomso plc keeps on ageing. Required: (a) In accordance with the IFACs code of ethics, assess THREE (3) possible fundamental ethical principles that might have been breached. (b) Recommend the possible actions that the Finance Director should take as a member of the Institute of Chartered Accountant, Ghana in dealing with this ethical dilemma.