Integrated Physicians & Associates, an investor-owned company, had the following general ledger account balances at the end of 2015: a. Construct the revenue section of Integrated Physicians & Associates' income statement for the year ended December 31, 2015. b. Suppose the 2015 contractual discounts and allowances balance reported above is understated by $50,000. In other words the correct balance should be $300,000. Assuming a 40 percent income tax rate, what would be the effect of the misstatement on Integrated Physicians & Associates' 2015 reported: Net patient service revenue? Total expenses, including income tax expense? Net income? For each item (1-3), indicate whether the balance is overstated a understated, or not affected by the misstatement. If overstated or understated, indicate by how much