Kwong has returned to Accountants For All to complete his third co-op work term required by his college diploma. The owner, being very impressed with Kwong's past work performance and knowing that he has completed the required courses, promotes Kwong to corporate accountant status. He asks Kwong to write a letter to an important corporate client, Trisix, informing Marion Beattie, chief financial officer, that the quote Accountants For All gave them for this year's tax services was incorrect. The actual charge will be $500 more than discussed previously in an office meeting with Accountants For All's owner. The increased fee is due to the fact that Trisix's ledger was not accurate and Accountants For All's staff had to review receipts and adjust ledger entries manually. The initial price quote did not include manual handling of receipts. The letter should attempt to maintain a good customer relationship. 1) Write the letter. 2)Apply the guidelines for writing bad-news messages. 3) The letter should be professional business format. Using appropriate spacing, paragraphs, and bullets.