Assuming That Ending Inventory for 2012 Was Overstated,indicate Whether Each

Assuming that ending inventory for 2012 was overstated,indicate whether each of the following will be understated (U),overstated (O),or not affected (N).
_____ 1.Beginning inventory for 2013
_____ 2.Cost of goods sold for 2012
_____ 3.Stockholders' equity at the end of 2013
_____ 4.Income before income taxes for 2013
_____ 5.Stockholders' equity at the end of 2012
_____ 6.Cost of goods sold for 2013
_____ 7.Income before income taxes for 2012