Jessica Warren is the assistant chief accountant at Kellner Company, a manufacturer of computer chips and cellular phones. The company presently has total sales of 20 million. It is the end of the first quarter: Jessica is hurriedly trying to prepare a trial balance so that quarterly financial statements can be repared and released to management and the regulatory agencies. The total credits on the trial balance exceed the debits by $1,000. In order to meet the 4p.m. deadline, Jessica decides to force the debits and credits into the balance by adding the amount of the difference to the Equipment account. She chooses Equipment because it is one of the larger account balances: percentage-wise , it will be the least misstated. Jessica "plugs" the difference! She believe the difference will not affect anyone's decisions. She wished she had a few days to find the error but realizes the financial statements are already late. Instructions: a) Who are the stakeholders? b) What are the ethical issues involved in this case? c) What are Jessica's alternatives? 20 points