Pets Smart recently completed their $2022$ Inventory and realized that a truckload of merchandise that is valued at $$18,000$ was included in inventory, however this merchandise had yet to be received and was sold FOB destination. $($a$)$ What is the effect on $2022$ Financial Statement including amounts $($b$)$ the effects on the $2023$ financial statements including amounts; assume no errors are made in $2023.(10$ Marks$)$

$\backslash$table$[[\frac{\text{Y}\text{e}\text{a}\text{r}}{2022},$Assets,Liabilities,$\backslash$table$[[0,0],[6,]],,$ts; assume no$],[,,$Llabilities,Equity,COGS,Net Income$],[,2023],[,,,,,],[,,,,,],[,,,,,]]$