<s>[INST] This question involves making a decision based on the content of a policy and an ethical principle.
June is the company accountant for a small retail business. She has just completed the year-end accounts, which show a very small profit. The company is struggling financially, and the management team will use the financial statement to decide whether to close the business or keep it open.
June knows that income from a contract that is yet to be finalized will be received shortly after the year-end. Normally, this income would be accrued in the financial statements as revenue, because it is probable that the income will be received, and the amount can be measured reliably. However, June is aware that if the income is accrued, the financial statements will show a healthier profit, and the business may be able to stay open as a result. She believes the consequences of closing the business will be severe, particularly for the employees who will lose their jobs.
June is considering not accruing the income in the financial statements in order to reflect a more conservative view of the company's financial position. She believes this will show the true financial difficulties of the business and will force the management team to make a more informed decision about its viability. June is concerned that if she accrues the income, the management team may be misled into keeping the business open for another year, only for it to fail later.

In this question, you are required to make a recommendation as to what June should do, based on the following ethical principles:
(a) The accountant is acting as a professional and must maintain their professional integrity.
(b) The accountant has a responsibility to ensure the financial statements are presented fairly and accurately.
(c) The accountant should act with objectivity and avoid being influenced by personal interests or biases.

Based on the ethical principles, what should June do?[/INST]