Miller's Grocery reported the following selected information: Cost of goods sold Ending inventory 2021 $837.000 64,000 2022 $900.000 55,000 Miller made two errors: 1. 2021 ending inventory was overstated by $5,000. 2 2022 ending inventory was understated by $9.000. Instructions Assuming the errors have not been corrected, indicate the dollar effect that the errors had on the items listed below. Also indicate if the amounts are overstated (0) or understated (U). 2021 Overstated Understated 2022 Overstated Amount Understated Amount S Total assets Shareholders' equity S S Cost of goods sold S S Income before income tax S