The Accountant for the Bay Company Made an Error,which Understated

The accountant for the Bay Company made an error,which understated the ending inventory for 2015 by $7,000.Bay Company uses the periodic inventory system.Assuming that this error is not caught and corrected,indicate the effect of the error on each of the following items.Write U (understated),O (overstated)or N (not affected)next to each item.
a.2016 Beginning Inventory: _________
b.2016 Purchases: __________
c.2015 Goods Available for Sale: ________
d.2015 Net Income: ________
e.2015 Retained Earnings ending balance: __________
f.2015 Total Assets at end of year: ___________
g.2016 Net Income: _________
h.2016 Retained Earnings ending balance: _________
i.2015 Cost of Goods Sold: ___________
j.2015 Gross Margin: _________