Show how the following independent errors will affect net income on the income statement and the shareholders' equity section of the statement of financial position (SFP) using the symbol + (plus) for overstated, - (minus) for understated, and 0 (zero) for no effect. 2019 2020 Scenario Income Balance Statement Sheet (SFP) Income Balance Statement Sheet (SFP) 0 Ending 2019 inventory overstated (Sample) Failure to accrue 2019 interest revenue 1 2 A capital expenditure for factory equipment (useful life, 5 years) was charged to expense in error in 2019 3 4 4 Failure to accrue 2019 wages Ending inventory in 2019 understated Overstated 2019 depreciation expense; 2020 expense correct 5