While preparing a bank reconciliation statement for a small company, you observe that the bank credited the company's account for $3,500, but no one in the company knows why. The company's president instructs you to record the transaction as a sales transaction for the current month and to adjust the company's cash account. The president's recommendation would: A) increase unearned revenues but would not create an ethical dilemma UB) increase net income but would not create an ethical dilemma UC) decrease net income and would create an ethical dilemma D) increase net income but would create an ethical dilemma