Barb Perot is the new controller for EduTechno Software, which develops and sells educational software. Shortly before the December 31 fiscal year-end. Tony Cattrall the company president, asks Perot how things look for the year-end numbers. He is not happy to learn that earnings growth may be below 15% for the first time in the company's five-year history Cattrall explains that financial analysts have again predicted a 15% earnings growth for the company and that he does not intend to disappoint them. He suggests that Perot talk to the assistant controller, who can explain how the previous controller dealt with this situation. The assistant controller suggests the following strategies: