Read the Focus on Ethics on page 532 in the textbook, Hilton & Platt (2017), Managerial Accounting, Creating Value in a Dynamic Business Environment (11th Edition)This should be an essay. I need:A clear introductory paragraphParagraph(s) explaining the case and the issues.Paragraphs relating the case issues with the Institute of Management Accountant’s Statement of Ethical Professional Practice IMA (Links to an external site.)A clear conclusion/summary paragraph.Written response of 250-500 words. APA formatting required. Provide a citation for the source using proper APA format.