You have just been hired as an accounting advisor by Road Safety Incorporated (RSI), a company that manufactures road safety equipment ( e. g., crash barriers, traffic lights, and electronic information signs). RSI was founded in 20X4 and has grown rapidly over the last five years. In 20X7, the company had its first profit with annual sales of over $ 8 million, which is the highest level of sales in the companys history, and taxable income of $ 3 million. RSI has needed to raise financing to develop a new product, traffic sensors, which will identify traffic jams and warn motorists through the companys electronic information signs of problems and alternative routes. Part of the funding for product development