kelly Steinman is the manager of a medium size company. A few years ago,Steinman persuaded the owner to base a part of her compensation on the net income the company earns each year. Each December she estimates year-end financial figures in anticipation of the bonus she will receive. if the bonus is not as high as she would like, she offers several recommendation to the accountant for year-end adjustments. One of her favorite recommendation is for the controller to reduce the estimate of doubtful accounts.