I have to fill out the chart but the picture is to big to see clear so

I put the half and the whole so you could see it I dont understand how to do it and this is the only info given in the problem

Auditing Observations After going through the accounting records of Dolfin Company in detail, the auditor made a list of observations. You have been asked to review the effect For each observation, use checkmarks to identify which items on the income statement are overstated or understated. If none of these items is affected Observations Sales Overstated Understated Cost of Merchandise Sold Overstated Understated While the company accountant was on vacation, the cost of each sale was not recorded for sales transactions. Office supplies expense was included in administrative expenses All freight costs were charged to Delivery Expense regardless of the terms of sale. Customer returns and allowances were sometimes debited to Estimated Returns Inventory and credited to Sales. Inventory shrinkage was credited to Miscellaneous Selling Expense. Sales tax collected on each sale was credited to Cost of Merchandise Sold. Credit card processing fees were debited to cost of Merchandise Sold. ot of these observations. by the observation, check the "No Effect" box. Gross Profit Overstated Understated Operating Expenses Overstated Understated Income from Operations Overstated Understated No Effect Auditing Observations After going through the accounting records of Dolfin Company in detail, the auditor made a list of observations. You have been asked to review the effect For each observation, use checkmarks to identify which items on the income statement are overstated or understated. If none of these items is affected Observations Sales Overstated Understated Cost of Merchandise Sold Overstated Understated While the company accountant was on vacation, the cost of each sale was not recorded for sales transactions. Office supplies expense was included in administrative expenses All freight costs were charged to Delivery Expense regardless of the terms of sale. Customer returns and allowances were sometimes debited to Estimated Returns Inventory and credited to Sales. Inventory shrinkage was credited to Miscellaneous Selling Expense. Sales tax collected on each sale was credited to Cost of Merchandise Sold. Credit card processing fees were debited to cost of Merchandise Sold. ot of these observations. by the observation, check the "No Effect" box. Gross Profit Overstated Understated Operating Expenses Overstated Understated Income from Operations Overstated Understated No Effect