1) Ethics Case: Maha Al-Safi is the assistant chief accountant at Board Company, a manufacturer of computer chips and mobile phones. The company at present has total sales of $20 million. It is the end of the first quarter of the year. Maha is quickly trying to prepare a trial balance so that the quarterly financial statements can be prepared and submitted to management and the regulatory agencies. The total credit in the trial balance exceeds the debits by $1,000. In order to meet the 4 p.m. deadline, Maha decides to force the debits and credits to be equal by adding the difference of $1,000 to the Equipment account. She chose Equipment because it is one of the larger account balances and percentage wise it will be the least misstated. Maha "plugs" the difference! She believes that the difference will not affect anyone's decisions. She wishes that she had another few days to find the error but realizes that the financial statements are already late. Instructions a) Who are the stakeholders in this situation? (10 points) b) What are the ethical issues involved in this case? (10 points) c) What are Maha's alternatives? (15 points)