At the end of 20X1, Potter Corp. failed to record accrued salaries expense of $4,000. As a result of this error, which of the following is true regarding its financial statements for 20X1? (check all that apply Select one or more: a. Assets are too low (understated). b. Liabilities are too high (overstated). c. Net income is too high loverstated). d. Net income is too low (understated) e. Assets are too high (overstated) f.Liabilities are too low (understated)