The $2023$ and $2024$ financial statements of Sweater Season Corporation $($SSC$)$ contained the following errors:

$...................................................\mathrm{.}2023........................................\mathrm{.}2024$

Ending inventory.....$$10,000$ overstated...............$$16,000$ understated

Utilities expense......$$4,800$ understated................$$2,600$ overstated

If none of the errors above were detected or corrected, what amount will the $2024$ income before taxes be overstated or understated?

Question $8$Answer

a$.$

$$23,800$ understated

b$.$

$$13,400$ overstated

c$.$

$$13,400$ understated

d$.$

$$28,600$ understated