1. Dubois Ltd., corporate owner of Falcon Towers, charges Mirassou Clotheriers a rental fee of 600 Euros per month plus 5% of yearly profits over 500,000 Euros. Both Dubois and Mirassou use IFRS for their accounting records. Louis Mirassou, owner of the store, directs his accountant, Miguel Ramos, to increase the estimate of bad debt expense in order to keep profits at 475,000 Euros. Required: 1. if you were Miguel Ramos, would you follow your boss's directive and how would you handle his request? 2. Of the estimate of bad debt expense is increased, is anyone harmed? 3. Is Louis Mirassou's directive ethical