For Each of the Following Independent Scenarios,indicate the Effect of the Error

For each of the following independent scenarios,indicate the effect of the error (if any)on:
i.2017 net income
ii.2018 net income
iii.2018 closing retained earnings
The company uses the periodic system of inventory and its fiscal year-end is
December 31.Ignore income tax effects.
a)Invoices in the amount of $42,000 for inventory received in December 2017 were not entered on the books in 2017.They were recorded as purchases in January 2018 when they were paid.The goods were counted in the 2017 inventory count and included in ending inventory on the 2017 financial statements.
b)Goods received on consignment amounting to $73,000 were included in the physical count of goods at the end of 2018 and included in ending inventory on the 2018 financial statements.
c)Your analysis of inventory indicates that inventory at the end of 2017 was overstated by $152,000 due to an inventory count error.Inventory at the end of 2018 was correctly stated.
d)Provide the journal entry in 2018 to correct the error for (a)to (c).