Firm happy to manipulate records (4)

I believe the answer is:

cook

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'manipulate records' is the definition.
'cook' can be an answer for 'manipulate' (synonyms). I'm unsure of the 'records' bit.

'firm happy' is the wordplay.
'firm' becomes 'co' (a firm is a company).
'happy' becomes 'ok' (OK can mean happy or comfortable).
'co'+'ok'='COOK'

'to' is the link.

Can you help me to learn more?

(Other definitions for cook that I've seen before include "Heat food" , "[PILGRIM in the CANTERBURY TALES]" , "work in the galley?" , "Captain of HMS Endeavour" , "Falsify - chef" .)

I've seen this clue in The Guardian.

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