Penny Company made an inventory count on December 31, 2018. During the count, one of the clerks made the error of counting an inventory item twice. For the balance sheet at December 31, 2018, the effects of this error are 
Definitions:
Net Working Capital
Net working capital is the difference between a company's current assets and current liabilities, indicating the short-term financial health and operational efficiency of the company.
Net Fixed Assets
The value of all fixed assets in a company, such as property, plant, and equipment, after accounting for depreciation and amortization.
Cash Flow From Assets
Is the total amount of money being transferred into and out of a business, specifically from its operational, investment, and financial activities.
Operating Cash Flow
The amount of cash generated by a company’s normal business operations.
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