There are several things that could of happened to cause an overstatement of $10,000.

One of them could be, there was an adjustment that wasn't recorded or recorded properly.

Another could, be the owner pulled out some capital from the business, and it wasn't recorded.

There may of been an expense that wasn't recorded or recorded properly at all, could be a deprecation expense.

It would be hard to make a mistake, despite the fact we have competent accountants, however mistakes can happen regardless.

Respond to the above in your own opinion/view in one paragraph.