Your friend is a managerial accountant at a local manufacturing company. He tells you that while preparing the footnotes for the annual financial statements, he saw a file that must have mistakenly been included in his accounting papers. It included information outlining how the company had been improperly disposing of highly toxic waste materials in a landfill that was restricted to residential use. Your friend knows the state environmental laws prohibit toxic dumping in a residential landfill. When he brought the situation to his supervisor's attention, he was told to forget he ever saw the file.