Effect on 2020 Net Income
a.	Failed to record a 2020 expense	+
b.	Ending 2019 inventory is understated
c.	Ending 2020 accrued expense is overstated
d.	Ending 2020 inventory is overstated
e.	Ending 2019 accrued revenue is understated
f.	Ending 2020 prepaid expense is overstated
g.	Ending 2019 unearned revenue is overstated
h.	Ending 2020 accrued revenue is understated
i.	Ending 2019 accrued expense is overstated
j.	Ending 2020 unearned revenue is understated

Required:

Indicate the effect each error would have on 2020 net income by placing a (+) or (-) in the space provided. Part (a) is given as an example.