Earnings management can be defined as "deliberate interference by management in the procurement process. Usually to meet one's own objectives" (Schipper, 1989). Procurement management techniques can be divided into two namely "cosmetic (without affecting cash flow) and real (affecting cash flow). Required: The management of the company wants to increase revenue for the current period. List three "cosmetic" and "real" methods that can be used and explain how these methods can help in achieving the company's objectives./