Danville Bottlers is a wholesale beverage company. Danville uses the FIFO inventory method to determine the cost of its ending inventory. Ending inventory quantities are determined by a physical count. For the accounting year ended December $31,2021,$ ending inventory was originally determined to be $$3,265,000.$ However, on January $17,2022,$ John Howard, the company$$s controller, discovered an error in the ending inventory count. He determined that the correct ending inventory amount should be $$2,600,000.$

Danville is a privately owned corporation with significant financing provided by a local bank. The bank requires annual audited financial statements as a condition of the loan. By January $17,$ the auditors had completed their review of the financial statements which are scheduled to be issued on January $25.$ They did not discover the inventory error.

John$$s first reaction was to communicate his finding to the auditors and to revise the financial statements before they are issued. However, he knows that his and his fellow workers$$ profit$-$sharing plans are based on annual pretax earnings and that if he revises the statements, everyone$$s profit$-$sharing bonus will be significantly reduced. Required: What stakeholder's could be impacted by John Howard's decision?