ntegrated Physicians & Associates, an investor-owned company, had the following account balances at the end of 2020:

Gross patient service revenue (total charges)	$962,887
Contractual discounts and allowances to third-party payers	233,406
Charges for charity (indigent) care	106,265
Estimated bad debts (implicit price concessions)	57,676

Suppose the 2020 contractual discounts and allowances balance reported above is understated by $48,888. In other words, the correct balance should be $48,888 higher than what is shown above. Assuming a 30 percent income tax rate, what would be the effect of the misstatement on Integrated Physicians & Associates 2020 reported net patient service revenue?

Indicate whether the balance is overstated, understated, or not affected by the misstatement as follows.

If overstated, indicate the amount of the overstatement as a positive number.

If understated, indicate the amount of the understatement as a negative number.

If not affected, enter 0 (zero).

Hint: Begin by calculating the net patient service revenue amount that would be shown on Integrated Physicians & Associates income statement for the year ended December 31, 2020.