Trumpster manufactures tracking device software. Their policy is to recognize 70% of the revenue at the time of delivery and defer 30% for customer service, update costs and software patches. So when a new patch is put out, the company recognizes some of that deferred revenue. Rumors are that the company had some problems with sales at the end of 2015. Do any of the ratios concern you? What possible actions is this company taking? Are they legal? Are they ethical?