hi i need the answer and explaination too. tq

Question 4 Shaza is a charted accountant at VIDA COVIDA Manufacturing Sdn. Bhd. ("COVIDA"). The company operates the business in Pekan, Pahang and involves in manufacturing of electronic appliances. The company currently has recorded total sales of RM20 million at the end of the first quarter 2019. Shaza is hurriedly attempting to prepare a financial statement so that quarterly interim financial reports can be prepared & released to the board of directors and the regulatory agencies. While finalizing the accounts, she found that the total credits on the trial balance exceeded the debits by RM3,600. In order to meet the deadline, Shaza decides to force the debits and credits into balance by adding the amount of the discrepancies to the Equipment account. She select Equipment because it is one of the larger account balances; percentage-wise, it will be least misstated. Shaza "plugs" the discrepancies! She believes that the discrepancies will not affect anyone's decision. She wishes that she had another few days to find the error but realizes that the financial statements are already late. Required: a) Certify three stakeholders in this scenario? Discuss the significance of these stakeholders in the above scenario. (6 marks) b) Critically discuss the ethical issues involved in this scenario? (10 marks) c) What are Shaza's alternatives to overcome her problem? Discuss at least four alternatives. (12 marks)