In this exercise, you will review 5 issues that contributed to the enactment of the Sarbanes-Oxley Act (SOX). After you review each issue, you should select 1 section of the SOX that addressed this issue. In most instances, there was more than 1 section that addressed the issue. However, you only need to select 1 applicable section. You will have up to 2 attempts to complete the exercise. Condition: Fraudulent Financial Reporting Enron: Enron manipulated its financial statements using off-balance-sheet special purpose entities (SPEs) to hide debt and inflate profits. This obscured the company's true financial condition, misleading investors and regulators. WorldCom: WorldCom engaged in accounting fraud by improperly capitalizing operating expenses as capital expenditures, inflating reported earnings by approximately $11 billion. Impact: Both cases highlighted the lack of transparency in financial reporting and the ability of corporate executives to manipulate financial statements to deceive stakeholders. Instructions Identify one specific section of SOX that was designed to address these problems. In your response, only provide the number of the section, such as 101. Do not say Section or Title. There may be more than one