Business MEMO

Business MEMO 
lease write the memo to answer the question that : What financial statement adjustments will Spartan Automotive need to make to their March 31 balance sheet and income statement if the Spartan Automotive Board of Directors gives her the go-ahead to make and announce these changes right away (please identify and quantify these items and explain the GAAP conceptual guidance that requires these adjustments )? The background is in the file I upload! Please write the case carefully.