$1$

Charger, Rivers identified some immaterial misstatements $($most of which relate to isolated matters and do not have common characteristics$).$ A summary of these misstatements follows. $($To illustrate, in $2018,$ the misstatements would have reduced net income by $$13,200$ if corrected:$)$

$\backslash$table$[[,$Effect on Net,Effect on$,$Effect on$,$Effect on$],[$Year$,$Income,Assets,Liabilities,Equity$],[2018,$$$(13,200),$$$(20,000),$$$(6,800),$$$(13,200)$