5. Company LLC determined the ending inventory on December 31, 2020, to be $75,000. In April, 2021, the company discovered that the December 31, 2020 ending inventory should have been $68.000. The December 31, 2021. inventory was correct. Ignore income taxes. Complete the following table to show the effects of the inventory error on the four amounts listed. Give the amount of the discrepancy and indicate whether it was overstated (O). understated (U), or had no effect (N). Cost of Goods Sold Net Income Ending Year Inventory 2020 2021