Please answer the case using your best ethical judgment and knowledge of accounting standards for revenue recognition. Structured questions for the case write-up include: 1. Does Sarah have all of the facts? What accounting standards and ethical guidelines are available to her? 2. Why does she feel pressured? How do the virtues com- pete to make this decision difficult? 3. What are her alternatives and the consequences? 4. What do the rules say? Specifically research and address IMA's Statement of Ethical Professional Practice as a guide to your answer. 5. Which overarching virtues are most important in this decision? 6. What are the possible steps to resolve the problem?