13. Dicks Sporting Goods reported Accounts receivable, net, of $96.0 million in 2016 and an allowance for doubtful accounts of $4.0 million. After recording a material impairment expense for the Companys international operations, Net income in 2016 was $0.4 million. If Dicks Sporting Goods managers had purposely underestimated the allowance for doubtful accounts by half a percentage point, how would the 2016 income statement be affected? What about future financial statements?