Your memo (not more than one page long) must be typed and reflect a professional presentation. You will write the memo to Heather Calderon or Mariah Dar, who will be playing the role of a Senior Manager in the CPA firm auditing Q Graphics. Assume you are an auditor in the CPA firm. For clarification, Q Graphics is deciding how to finance the purchase of the machine from a Swiss firm. MEMO FORMAT: Microsoft Word offers standard templates for a “to-from” memo or you can use your own format. However, each memo must have the following.  Heading o To: Heather Calderon or Mariah Dar, Senior Manager o From: o Date: o Re: A general description of the issue(s) the memo addresses  Text. This should a) briefly describe the purpose of the memo, i.e., the issue that is being addressed and b) answer the questions. Consider the Easton textbook your source of authoritative guidance regarding US GAAP. 2 Ethics Case Q Graphics