You are auditing Crystal Pty Ltd, which has a June 30th Balance Date. For the following statements, state: (1) Whether profit for the period would be understated (U); overstated (0); or not affected (N); and (2) The assertion that is concerned. Statements (1) A sale that took place on May 10th was recorded twice. (ii) A sale that did not take place was recorded. (iii) A sale that took place on June 30th was recorded on July 1st. (iv) A purchase of raw materials on April 3rd from Supplier A was recorded as a purchase from Supplier B. (v) A purchase of raw materials on January 3rd was recorded as a utility expense. (vi) A purchase on June 5th was not recorded. NOTE: When answering this question, please write the number that denotes the statement you are considering and your answer next to it. For example, if you believe that for the first statement there would be no change in profit and the assertion is accuracy, write: (i) - N; accuracy