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help22 During the taking of its physical inventory on December 31,2014 , Barry's Bike Shop incorrectly counted its inventory as $223,556 instead of the correct

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During the taking of its physical inventory on December 31,2014 , Barry's Bike Shop incorrectly counted its inventory as $223,556 instead of the correct amocint of $176,475. The effect on the balance shect and income statement would be

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