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Cinnamon Cafe Pty Ltd has cash flow problems due to COVID-19 restrictions where seated patrons were not permitted. Joe the Manager is therefore applying to the bank for a loan. Margaret is the accountant at Cinnamon Cafe Pty Ltd. Margaret has discovered that some assets are overstated in this year's Financial Statements, as depreciation was not done. Margaret tells Joe that the Financial Statements, which need to be included as part of the loan application, must be corrected before they are submitted to the bank. Joe replies that the bank would not approve the loan if the real financial position was known, and insists that Margaret must not correct the Financial Statements. Furthermore, Joe says that if Margaret tells anyone, it will be her fault if the business closes and everyone loses their jobs. Required: Use the above information to write a paragraph. In your answer, state two APES 110 Code of Ethics fundamental principles that have been violated and explain why each has been breached. Also, identify two potential threats and comment on each. (8 Marks)