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70. Armstrong Inc. is a calendar-year corporation. Its financial statements for the years ended 12/31/23 and 12/31/24 contained the following errors: ssume that the 2023

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70. Armstrong Inc. is a calendar-year corporation. Its financial statements for the years ended 12/31/23 and 12/31/24 contained the following errors: ssume that the 2023 errors were not corrected and that no errors occurred in 2022 . By what nount will 2023 income before income taxes be overstated or understated

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