I understand that the answers are 5000 overstated and 1000 understated

But I do not know how to get the answers

Please help

Thanks

Casillas, Inc. is a calendar-year corporation. Its financial statements for the years 2011 and 2010 contained errors as follows: Ending Inventory Depreciation Expense 2011 $3,000 overstated $2,000 understated 2010 $8,000 overstated $6,000 overstated Assume that the proper correcting entries were made at December 31, 2010. By how much will 2011 income before taxes be overstated or understated? Assume that no correcting entries were made at December 31, 2010. Ignoring income taxes, by how much will retained earnings at December 31, 2011 be overstated or understated