The 2019 and 2020 financial statements of Banana Inc. contained the following errors: Ending inventory Insurance expense 2019 2020 $10,000 overstated $16,000 understated 4,800 understated 2,600 overstated Assuming that none of the errors were detected or corrected, by what amount will 2019 income before taxes be overstated or understated? $5,200 understated $5,200 overstated $14,800 overstated $14,800 understated none of the above