201? Inventory Equity COGS 1 OfoNE NE NE D $ (2) 2) +5000 2 OIUINE NE NE U a: Q) Q) -8200 3 ()fo NE U U 0 $ 43000 -3000 +3000 * you can add across the lines to see how much they uverr'under estimate in total. NI -5(NJD +3200