Scenario $1$:Rocky Inc hired a new intern from CSU to help with year$-$end inventory. The intern computed the inventory counts at the end of $2020$ and $2021.$ However, the intern's manager, a UNC grad, noticed that the ending inventory did not include inventory on consignment to a retail customer of $$3,000$ at the end of year $2020$ and $$6,000$ at the end of year $2021.$ What was the effect of the error $($if any$]$ on $2021\text{'}$s statements $($amount and whether it was under$-($too low$)$ or over$-$stated $($too high$)?$ If there is no effect, put OK