During 2017 XYZ discovered the following reporting and recording errors:

1- failed to recognized $1500 unrealized gain on non-trading securities.

2- company mistakenly reports $1000 gain on reissuing treasury share in the income statement of 2016.

A) - Show the dollar amount impact, if any, and the nature of the effect (overstatement or understatement or no effect) of these accounting errors on the following financial statement items (company subject to 20% tax rate). :

F S items	The impact on reporting value
Comprehensive income for 2016
Owners Equity Dec. 31 2016
Accum. OCI Dec.31 2016
Total asset Dec. 31 2016
RE Dec.31 2016