Hellen Company collected $$3000$ from a customer for services to be provided in the

next accounting period. At the collection time, company recorded an increase in

cash and an increase in revenue.

Determine the status of the following items because of the impact of this error using

$"$U$"$ for Understated, $"$O$"$ for Overstated, and $"$N$"$ for Not Impacted.

Example of Answer: $2000$U or $20000$ or N No space, comma, decimal point, or

$sign.