please see attached questions,

NOTE: For this question, you will be asked to ll-in the blank/box. In the next question, you will be asked to show your work. You are completing the auditing of Ment Limited (ML) for the year ended 20x0 and have compiled a list of errors that your audit team has found in the course of audit work: A sale of $23,000 was recorded in 20x0, but the term of the sale was FOB destination and the shipment was not received by the customer until 20x1. ML recorded inventory using FIFO, but the appropriate method for the company to follow was the weighted-average cost method. As a result, inventory was understated by $9,400. The offset was to COGS. Vacation pay was understated by $2,700 due to a transposition error. Accrued expenses were overstated by $16,000. ML erroneously recorded depreciation using the straight-line method, instead of the declining balance method. This resulted in an overstatement of $7,800 in depreciation expense for the year. Assume the tax rate is 40%. Materiality is $10,000, after-tax, and the scope is $3,000. Calculate the likely aggregate misstatement (after tax) for ML and type your answer into the box. An overall overstatement of the income statement should be entered as a positive number. An overall understatement of the income statement should be entered as a negative number. ( For example, if your answer is that the client has overstated the net income by $ 1,200, enter "1200". if your answer is that the client has understated the net income by $1,200, enter "-1200". Note: do not enter a dollar sign or comma.)