Millers and Co, the Auditors of Midnight Corporation found that the company has excluded from property and debt in the accompanying balance sheet certain lease obligations that should have been capitalized in order to conform with generally accepted accounting principles. If these lease obligations were capitalized, property would be increased by $14,500,000, long-term debt by $13,200,000, and retained earnings by $1,300,000 as of December 31, 2020, and net income and earnings per share would be increased by $1,300,000 and $2.25, respectively, for the year then ended. Also, company didn't provide appropriate disclosure on the pandemic situation. Millers decided to write a qualified report due to the significance of the above circumstances. Hence, write the appropriate audit report to address the situation. (ISA) 705)