SECTION A $[40$ MARKS$]$Read the case study carefully and answer ALL the questions in this section.Ethics violations in the WorkplaceSpeak Up or Stay Silent: A New Employee Confronts Strange Sales ReportsNatalia Garcia $23$Natalia Garcia $23$ graduated with a major in economics and minor in international business and was a $2022-23$Hackworth Fellow with the Markkula Center for Applied EthicsTre is a recent college graduate who works in the finance and analytics department of a large publicly traded softwarecompany. Recently, Tre discovered an alarming discrepancy in the recording of sales which raised concerns about thecompanys commitment to truthful reporting to investors. The software company specializes in providing a B$2$B database that supplies data to other businesses. A company maywant to purchase the database from this software company in order to drive their own business growth, accelerate theirsales process, or achieve more ROI. The cost of this product depends on the extent of data provided, so if a businesswants to purchase advanced B$2$B intelligence, this may include data pertinent to department budgets and org charts,technographics, and real$-$time alerts related to company events. However, a business also may purchase the basic datapackage, which includes traditional demographic and firmographic details. Advanced functionality products are costlier$,$and selling more will indicate stronger growth for the software company. This is Tres first job out of college and hes been working at the company for $10$ weeks. He was recently tasked with anew project to develop a visual showing the number of customers who had purchased products, and the dollar amountspent on products with advanced functionality vs$.$ products with basic functionality. But in his research to prepare the showing he came across a pattern of reporting sales information that disturbed him. Hesaw, for instance, that a customers finance department had purchased $$200,000$ worth of Advanced products from Tres company, and that the samecustomers operations department purchased $$300,000$ worth of Basic products. No problem there: Given the differentpurposes of each department of the customers company, the different purchases made good sense. But what troubled Tre was how his own company recorded the sales of the two distinct products with different prices. Ineffect, the entire $$500,000$ worth of sales were classified as dollars spent on advanced functionality products. And thenhe looked at more instances of how such sales were recorded. And more. Tre realized that every single sale of theadvanced and basic versions of the database were listed as sales of the advanced database only. Themisrepresentations amounted to millions of dollars.Tre knows that this metric goes to their board of directors every quarter, and it also goes out to investors on theirinvesting call. Institutions who hold stock in this software company may look at this metric while determining thecompanys overall performance or potential for growth.Tre feels that the right thing to do would be to speak up and try to fix the way they report this metric. Hes deeply troubledby what appears to be dishonesty, as it conflicts with his personal integrity and moral values. And, as an employee, hegrapples with the unsettling realization that investors may be receiving misleading information to make the companyssales look stronger than they in fact are. However, hes aware that hes new to the company and doesnt want to ruffle any feathers or create any problems. Healso wonders if theres some good explanation for the way that the sales are recorded. Plus, its a stressful time, in whichmany tech lay$-$offs are taking place his own company even has announced that there would be layoffs and, as a newemployee, he knows that he may be among the first employees considered for firing. He does not want to do anything torisk losing his job right now because he has student debt to pay off on top of all of the usual and hefty expenses like rent. Examine the steps in developing a code of ethics. Provide a critical reflection for the ethical lapse in some big corporations and their resultant effect on the stakeholders.