On its December $31$ year$-$end, a company forgot to record $$6,400$ of depreciation on machinery. For the current year's financial statements, indicate the amount of overstatement or understatement due to this error for assets, net income, and equity.

$\backslash$table$[[1.$ Assets are,,by$],[2.$ Net income is$,,],[3.$ Equity is$,$by$,]]$