Indicate the effect $-$ Understated, Overstated, or No Effect $-$ that each of the following errors has on $2022$ net income and $2023$ net income:

Wages payable were not recorded at Dec. $31,2022.$

Equipment purchased in $2021$ was expensed.

Equipment purchased in $2022$ was expensed.

Ending inventory at Dec. $31,2022,$ was overstated.

Patent amortization was not recorded in $2023.$