Watkins Exports is having a difficult year. With profit at only $50 000, two important overseas customers are falling behind in their payments to Watkins. The companyâs accounts receivables are mushrooming to a large amount. Watkins desperately needs a loan to fix its cash flow problem. The board of directors is considering ways to put the financial statements in the best light. Watkinâs bank closely examines cash flow from operations. Aiden Ross, Watkinâs controller, suggests reclassifying slow-paying clients from current assets to long-term assets. Aiden explains to the board that removing the $110000 rise in accounts receivable from current assets will increase net cash provided from operations in the cash flow statement. This approach may help Watkinâs get the loan.RequiredUsing the stakeholder analysis framework, analyse if there is an ethical dilemma. Identify how this change would affect cash flow from operations using only the figures provided in your analysis. Advise Aiden as to what should be done to make the most ethical decision. Make reference to accounting standards and principles applicable in your advice.