The profit of Robert Pattison Co., a cleaning services company, declined during 2019. Mr. McCarty, manager of the company, forecasts that the company requires bank loan in 2020. in 2019, Robert instructs the company's accountant to record $5,000 cleaning service revenue for cleaning services for the Robert family, even if the services will not be performed until January 2020. Robert also orders the accountant not to make the following December 31, 2019, adjusting entries: Salaries owed to employees $3200 Prepaid insurance that has expired 2000 a. How these transactions affected the company's reported net income for 2019. b. Why is Robert using that way? Is his action ethical? c. Who will be harmed by this unethical action?