Guster Inc. receives $100 for a two year magazine subscription in advance on July 1st 2015. On July 1st, Guster debits Cash and Credits Revenue for $100 and makes no other journal entries in 2015 related to the subscription. What is the effect of this journal entry on net income for 2015 compared to the correct initial journal entry and correct year-end adjusting journal entries, if any? Guster has a December 31 year-end. Use a negative number if understated, O if correct, and positive number if net income is overstated. For example, if income is understated by 20 dollars, the answer is -20 and if it is overstated by 20 dollars, put 20