Assume Mercy Hospital underestimated contractual discounts and allowances when calculating the amount of net patient service revenue reported on its December 31, 202X income statement. What would be the most likely effect on the actual cash flow stemming from the reported net patient service revenue? The cash flow would be less than expected. The cash flow would be greater than expected. The cash flow would not be affected. The cash flow could be either overstated or understated depending on the nature of the discounts and allowances. None of the statements are correct.