Explanation

The “Unlike” at the beginning of the sentence and the “not to” that follows the dash set up a contrast between the relatively innocent problems in the current case and the issues involved in the “recent financial scandals.” Clearly, these latter issues must have involved wrongdoing. Looking at the second blank, only transactions designed to “cloak” corporate malfeasance would qualify: both ameliorating and illuminating malfeasance are positive actions. For the first blank, only “sham” fits; “unpremeditated” or “justifiable” transactions could not be designed to cloak malfeasance.

Thus, the correct answer is sham (Choice A) and cloak (Choice D).
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Sandy
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