Indicate the effect$-$Underitate, Overstate, No EMect$-$that each of the following errors has on $2028$ net income and $2029$ net income.

a$.$ Equipment $($with a usefid life of $5$ years$)$ was parchaned and expensed in $2026.$

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b$.$ Wages payable were not recorded at $\frac{12}{21}\frac{?}{28}.$

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Gejoment purchased in $2028$ was experied. $$

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d$.2028$ ending inventory was overstated. $$

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e$.$ Patent amortization was not recorded in $2029.$

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