At the end of Year 1, Digit Consulting did NOT make the adjusting entry indicated below. Indicate the effect of the error on Year 1 Net Income, Assets, Liabilities, and Owners Equity (on December 31, Year 1). Please specify the dollar effect of the error. Use O for overstate, U for understate, and NE for no effect. Assume each error is independent of the others.

Error	Net Income	Assets	Liabilities	Owners Equity
Entry to adjust office supplies. The supplies were purchased at the beginning of Year 1 for 18,000. Office Supply on hand at the end of the Year 1 is 10,000.