You are the accountant in charge of recording the allowance for doubtful accounts at your company. Assume that based on prior history, you calculate that a $30,000 adjustment to allowance for doubtful accounts is needed to reflect Bad Debts Expense in the current period. When you report to your CFO that you are about to record $30,000 to Bad Debts Expense, she tells you to only record $10,000. When you ask why, she responds that $30,000 would reduce your Net Income below the company goal for the quarter.

Is the request from the CFO appropriate? Why or why not?