The Accountant for the Balboa Company Made an Error, Which

The accountant for the Balboa Company made an error, which overstated the ending inventory for 2013 by $6,000. Balboa 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. 2014 Beginning Inventory: _________
b. 2014 Purchases: __________
c. 2013 Goods Available for Sale: ________
d. 2013 Net Income: ________
e. 2013 Retained Earnings ending balance: __________
f. 2013 Total Assets at end of year: ___________
g. 2014 Net Income: _________
h. 2014 Retained Earnings ending balance: _________
i. 2013 Cost of Goods Sold: ___________
j. 2013 Gross Margin: _________