Explain the ethical situation involved for Jana Barth, identifying the stakeholders and the alternatives

Angela Duff y, president of Duff y Company, has instructed Jana Barth, the head of the accounting department for Duff y 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. Duff y 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.”
Instructions
Explain the ethical situation involved for Jana Barth, identifying the stakeholders and the alternatives