E1.3 (LO 2) Angela Duffy, president of Duffy Company, has instructed Jana Barth, the head of the ac- counting department for Duffy Company, to report the company's land in the company's accounting reports at its fair value of $170,000 instead of its cost of $100,000. Duffy says, "Showing the land at $170,000 will make our company look like a better investment when we try to attract new investors next month. cost Ir Instructions Explain the ethical situation involved for Jana Barth, idlentifying the stakeholders and the alternatives