At the end of 2018, the a new auditor found the following errors and changes. Indicate on the template the effect each of these would have on the income statement and balance sheet for both 2017 and 2018 with the following signs.

+ --> Statement is overstated

- --> Statement is understated.

0 --> Statement is not affected.

	2017		2018
	Income Statement	Balance Sheet	Income Statement	Balance Sheet
1. Ending inventory in 2017 overstated.
2. Failed to accrue 20017 interest revenue
3. A capital expenditure for factory equipment (useful life, 5 years) was erroneously charged to Maintenance Expense in 2017.
4. Failed to count office supplies on hand at 12/31/17. Cash expenditures have been charged to Supplies Expense during the year 2017.
5. Failed to accrue 2017 wages.
6. Ending inventory in 2017 understated.
7. Overstated 2017 depreciation expense; 2018 expense correct
8. Change in the amortization period for a trademark.
9. Failure to amortize a trademark over its life.
10.The company wrote off $100,000 of accounts receivable believed to be uncollectible. The amount was charged directly to Retained Earnings.