问题描述：
这不是翻译,是要帮忙做的会计伦理题,要用英文回答.
Ethicalissue
a)DylanBaileywishestonegotiatealargerbankloaninordertopurchasearetailoutletinIpswich.Thebankwishestoseethe2010financialstatements.SalesforJuly2010arebuoyantandBaileysuggeststohisaccountant,whoisalong-standingpersonalfriend,thatsomeofthesalesinvoicesdatedJulybepre-datedasJuneandincludedinJune2010sales.Thisamountto$35,000ofsales.
Advisetheaccountantonhercourseofaction.Youshoulduseanethicaldecision-makingmodelandalsomakereferencetoanyrelevantGAAPandAPES110.