Karen Statement (Miss Statement) does the period-end inventory counts for Statement Enterprises, Inc. while texting, and thus, miscounted on-hand inventory by the following amounts: 12/31/2019 12/31/2020 $8,700 overstated $2,000 understated Additionally, although the purchase or sale for the following transactions was otherwise correctly recorded, Karen did NOT include the following items in the ending inventory count - which may or may not be an error: a) Statement shipped $200 of inventory to customer on 12/28/2020 with terms FOB Shipping Point. Goods received 01/02/2021. b) Statement shipped $700 of inventory to customer on 12/28/2020 with terms FOB Destination Point. Goods received 01/02/2021. c) Statement purchased $150 of inventory from supplier on 12/28/2020 with terms FOB Shipping Point. Goods received 01/02/2021. d) Statement purchased $95 of inventory from supplier on 12/28/2020 with terms FOB Destination Point. Goods received 01/02/2021. e) Statement holds $2,000 of inventory on consignment for a dear friend. By what amount will net income for 2020 be overstated (or understated)? If overstated enter as a positive; if understated enter as a negative. Numeric Response