Assuming That Ending Inventory for 2009 Was Overstated, Indicate Whether

Assuming that ending inventory for 2009 was overstated, indicate whether each of the following will be understated (U), overstated (O), or not affected (N).
_____ 1. Beginning inventory for 2010
_____ 2. Cost of goods sold for 2009
_____ 3. Stockholders' equity at the end of 2010
_____ 4. Income before income taxes for 2010
_____ 5. Stockholders' equity at the end of 2009
_____ 6. Cost of goods sold for 2010
_____ 7. Income before income taxes for 2009