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5) Lincoln Corporation reported $200,000 in revenues in its 2021 financial statements, of which $40,000 will not be included in the tax return until 2022. The enacted tax rate is 20% for 2021 and 25% for 2022. What amount should Lincoln report for deferred income tax liability in its balance sheet at December 31, 2021? 6) Accrued salaries payable of $150,000 were not recorded at December 31, 2020. Prepaid insurance of $50,000 at December 31, 2021 were erroneously treated as insurance expense. Neither of these errors was discovered nor corrected. The effect of these two errors would cause retained earnings at December 31, 2021 to be in error by what amount? 7) XYZ Co. began operations on January 1, 2020. Financial statements for 2020 and 2021 contained the following errors: Dec. 31, 2020 Dec. 31, 2021 Ending inventory $198,000 overstated $219,000 understated Depreciation expense126,000 overstated No corrections have been made for any of the errors. Ignore income tax considerations. The total effect of the errors on the balance of XYZ's retained earnings at December 31, 2021 is overstated or understated by 8) On January 1, 2021, Pluto Company changed its method of accounting for inventory from LIFO cost method to the FIFO method. This change caused the 2021 beginning inventory to increase by $600,000. The cumulative effect of this accounting change to be reported on the income statement for the year ended December 31, 2021, assuming a 30% tax rate, is