Date of the event January 21, 2020 January 21, 2020 January 7, 2020 January 16, 2020 Event A landowner who operates a farm through which the pipeline runs telephoned ColAlta's president to complain that his cows are ill due to the pipeline, and is threatening to sue ColAlta. As you were completing the nal summary of your working papers for accrued liabilities, one of the accounts payable clerks informed you that she had discovered the December invoice for office supplies had not been entered into accounts payable, in the amount of $236. One of the accounts receivable clerks resigned on this date. As he cleaned out his desk, he spoke quite loudly and angrily about how ColAlta used fraudulent nancial reporting practices. Another clerk informed you that the clerk who resigned had been very unhappy for some time. The state government of Colorado issued a draft paper proposing a 12% increase in state property taxes, which would include the portion of the pipeline running through that state