Which of the following are true regarding Sheelan and his plan? [ Select ALL that apply. ]

Group of answer choices:

A. Sheelen wanted to develop a whole new line of vacuum cleaners.

B. Sheelan needed profits from Regina to execute his idea for the new product line.

C. Sheelen decided to artificially inflate profits at the company.

D. Sheleen manipulated the estimate for bad debt expense to boost income.