E$1\mathrm{.}3($LO $2)$ Angela Manternach, president of Manternach Designs, has instructed Carla Ruden, the head of the accounting department for Manternach Designs, to report the company$$s land in the company$$s accounting reports at its current value of $170,000$ instead of its cost of $100,000.$ Manternach says, $$Showing the land at $170,000$ will make our company look like a better investment when we try to attract new investors next month.$$

Explain the ethical situation involving Carla Ruden, identifying the stakeholders and the alternatives.

Use accounting concepts.