Please answer asap

DuPlessis Corporation incorrectly recorded $23,200 of goods held on consignment for another company as a purchase on account during the year ended December 31, 2021. The physical inventory count, which included the consigned goods, agreed with the perpetual inventory accounting records at year end. What effect, if any, will this error have on total assets, liabilities, and shareholders' equity at December 31, 2021, assuming the company does not detect this error before year end? Total assets $ Total liabilities $ Shareholders equity $