Cullumber Tool Company's December $31$ year$-$end financial statements contained the following errors.

$\backslash$table$[[,$December $31,2025,$December $31,2026],[$Ending inventory,$$8,800$ understated,$$7,700$ overstated$],[$Depreciation expense,$2,200$ understated,$-]]$

$($a$)$

Compute the total effect of the errors on $2026$ net income.