Several errors are listed below.

$$

$$

Effect on $2020$

$$

$$

Net Income

$$

$$

$$

a$.$

Failed to record a $2020$ expense.

$\_\_\_\_$

$$

$$

$$

b$.$

Ending $2019$ inventory was overstated.

$\_\_\_\_$

$$

$$

$$

c$.$

Ending $2020$ accrued expense was understated.

$\_\_\_\_$

$$

$$

$$

d$.$

Ending $2020$ inventory was understated.

$\_\_\_\_$

$$

$$

$$

e$.$

Ending $2019$ accrued revenue was overstated.

$\_\_\_\_$

$$

$$

$$

f$.$

Ending $2020$ prepaid expense was understated.

$\_\_\_\_$

$$

$$

$$

g$.$

Ending $2019$ unearned revenue was understated.

$\_\_\_\_$

$$

$$

$$

h$.$

Ending $2020$ accrued revenue was overstated.

$\_\_\_\_$

$$

$$

$$

i$.$

Ending $2019$ accrued expense was understated.

$\_\_\_\_$

$$

$$

$$

j

Ending $2019$ prepaid expense was overstated.

$\_\_\_\_$

$$

$$

$$

k$.$

Ending $2020$ accrued expense was overstated.

$\_\_\_\_$

$$

Required:

Indicate the effect each error would have on $2020$ net income by placing a plus sign $(+),$ minus sign $()$ or NI $($no impact$)$ in the space provided. Part $($a$)$ has been completed as an example.

$$