During the taking of its physical inventory on December 31,203, Corbin Company incocrectly counted its inventory as $493,970 instesd of the correct amount of $528,550 indicate the effect of the misstotement on Corbin's December 31, 20Y3, balance sheet or income statement for the yesr ended December 31, 20r3. For each, select if the amount is oventated or undenstated. Then, input the over of under amount, entered as a positive value