10) Yellow Inc. is a calendar-year corporation. Its financial statements for the years ended 12/31/20 and 12/31/21 contained the following errors: 2020 2021 Salary Expense $40,000 understatement $60,000 overstatement Depreciation expense 15,000 understatement 40,000 overstatement Assume that the 2021 errors were not corrected and that no errors occurred in 2019. By what amount will 2021 income before income taxes be overstated or understated? 11) Accrued taxes payable of $130,000 were not recorded at December 31, 2020. Office supplies on hand of $80,000 at December 31, 2021 were erroneously treated as expense instead of supplies inventory. Neither of these errors was discovered nor corrected. The effect of these two errors would cause retained earnings at December 2 31, 2021 to be in error by what amount