Shula Perot is the new controller for EduTechno $$Software$,$ which develops and sells educational software. Shortly before the December $31$ fiscal$$ year$-$end, Nico Cattrall$,$ the company$$ president, asks Perot how things look for the$$ year$-$end numbers. He is not happy to learn that earnings growth may be below$15\%$ for the first time in the$$ company's five$-$year history. Cattrall explains that financial analysts have again predicted a$15\%$ earnings growth for the company and that he does not intend to disappoint them. He suggests that Perot talk to the assistant$$ controller, who can explain how the previous controller dealt with this situation. The assistant controller suggests the following$$ strategies: