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The following independent events occurred for ABC Company: 1. A physical count of inventory on hand at the end of 2019 resulted in some goods being counted twice. 2. The ending inventory from 2018 was overstated. 3. Inventory purchased on account in December 2019 and shipped FOB shipping point were recorded as purchases but were not included in the inventory count on 12/31/19 because they had not yet arrived. 4. Inventory purchased on account in December 2019 and shipped FOB destination were recorded as purchases but were not included in the inventory count on 12/31/19 because they had not yet arrived. 5. The internal auditors discovered that the 2018 ending inventory was understated by $17,000 and the 2019 ending inventory was overstated by $27,000. REQUIRED: A. Using an 'up arrow' for overstated, a 'down arrow' for understated and a 'dash' for no effect, analyze each transaction for the effect on (1) assets (2) stockholder's equity (3) cost of goods sold and (4) net income for 2019