Collie Company incorrectly included $23,000 of goods held on consignment for Retriever Company in Collie's beginning inventory for the year ended December 31, 2020. The ending inventory for 2020 and 2021 was correctly counted. What is the impact on the 2020 financial statements? Assets- 2020 eTextbook and Media Liabilities+ What is the impact on the 2021 financial statements? Assets 2021 Owner's Equity Liabilities + Owner's Equity