You have recently been hired as an assistant controller for Royalty Bling Enterprises, Inc., a large publicly held manufacturing company. You report to the controller, who reports to the vice president of finance. You have been assigned to work on the year end adjusting entries by Lori Miller. For the accounts receivable area, you prepared an aging of accounts receivable, and have applied historical percentages to the balances of each age categories. The analysis indicates an appropriate balance for the allowance for uncollectable accounts is $180,000 The existing balance of the allowance account prior to any adjusting entries is a $20,000 credit balance. After showing your analysis to Lori Miller, she tells you to change the aging categories from over 120 days to current status and to prepare a new invoice to the customer with a revised date that agrees with the new aging categories. This adjustment will change the required allowance for uncollectable accounts from $180,000 to $135,000. This adjustment will change the required allowance for uncollectable accounts from $180,000 to $135,000. You inquire, asking the controller the reason behind the change in the 120 days to current status. Lori explains "We need the extra income; bottom line is too low." 1) What if any is the effect on income before taxes with the change Lori requested? 2) Is there an ethical dilemma here? 3) Is there any action you should take, of so what are they and why did you take this course of action? 4) Are there any other options here