What would be the dollar amount of the impact of the unrecorded adjustments on the Company's 2022 income statement? What is the impact of the misstatements on the Company's equity? 12.31.22 \begin{tabular}{|l|r|} \hline Cash & 75,000 \\ \hline Accounts receivable & 3,750,000 \\ \hline Cost in excess of billings & 25,000 \\ \hline Prepaid insurance & 50,000 \\ \hline & \\ \hline Current Assets & 3,900,000 \\ \hline \end{tabular} Property and equipment net 1,500,000 \begin{tabular}{|l|r|} \hline Goodwill & 900,000 \\ \hline Total assets & 6,300,000 \\ \hline \end{tabular} \begin{tabular}{l|r} \hline Accounts payable & 2,800,000 \\ \hline Accrued expenses & 600,000 \\ \hline Note payable current & 200,000 \\ \hline Total current liabilities & 3,600,000 \\ \hline & \\ \hline Long term debt & 2,500,000 \\ \hline \end{tabular} \begin{tabular}{l|l} Total liabilities & 6,100,000 \end{tabular} \begin{tabular}{|l|r|} \hline Common stock & 10,000 \\ \hline Retained earnings & 190,000 \\ \hline & \\ \hline Total equity & 200,000 \\ \hline Total liabilites and equity & 6,300,000 \\ \hline \end{tabular} Income Statement Year ended 12.31.22 \begin{tabular}{|l|r|} \hline Revenues & 10,000,000 \\ \hline Cost of Revenues & 9,000,000 \\ \hline Gross Profit & 1,000,000 \\ \hline & \\ \hline SGA & 825,000 \\ \hline & \\ \hline Net income & 175,000 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline & Debit & Credit \\ \hline & & \\ \hline Salaries expense & 16,000 \\ \hline Salaries payable & & 16,000 \\ \hline & & \\ \hline Earned but not & & \\ \hline recorded payroll & & \\ \hline for the last week \\ \hline of the year & & \\ \hline & & \\ \hline Sales returns & & \\ \hline Accounts receivable & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Totals & & \\ \hline \end{tabular}