Hi, can I please get some help with the 2 multiple choice questions below. They are for homework and I'm not sure what the answer is.

Q1) David is the CFO of Company XYZ and now is the end of 20X2. The drafted financial statement shows the leverage (Total liability/total assets) is higher than 70%, the maximum borrowing capacity stipulated by banks. Which accounting policy has the potential to relieve this constraint? 1. Increase the discounting rate in calculating the long service leave provision 2. Decrease the discounting rate in calculating the long service leave provision 3. Change the sick leave policy from accumulating and vesting to non-accumulating 4. Discourage employees to actually take annual leave which is accumulating and vesting O a. 1) and 4) O b. 2) and 3) O c. 2), 3) and 4) O d. 1) and 3) O e. 3) Q3) Which of the following statements are correct? 1. Guile and Craftiness are examples of imprudence by excess in Aristotelian Ethics 2. Inconstancy is an example of imprudence by deficiency in Aristotelian Ethics 3. Egoism in ethics requires assessment of how various parties affected by a policy choice 4. Utilitarianism requires assessment of how various parties are affected by a policy choice 5. Egoism, of which self-interest maximisation is an example, promotes selfishness O a. 1), 2) 4) and 5) O b. 4) and 5) O c. All of the above O d. 2), 4) and 5) O e. 1) and 3)