The CFO of the Finch Microscope Corporation intentionally misclassified a downstream transportation expense in the amount of $$737,200$ as a product cost in an accounting period when the company made $9,700$ microscopes and sold $7,500$ microscopes. Finch rewards its officers with bonuses that are based on net earnings.

Required

a$.$ Indicate whether the components of the financial statements $($i$.$e$.,$ assets, liabilities, stockholders' equity, revenue, expense, and net income$)$ would be overstated or understated as a result of the misclassification of the downstream transportation expense. Determine the amount of the overstatement or understatement for each element.

Note: If there is no effect, select "Not affected" from the dropdown provided. Enter all answers as positive values.

$\backslash$table$[[$Assets$,,],[$Liabilities$,,],[$Stockholders$\text{'}$ equity,,$],[$Revenue$,,],[$Expense$,,],[$Net income,,$]]$