For each of the independent events listed below analyze the impact on the indicated items at the end of the current year by placing the appropriate code letter in the box under each item.
Code: O = item is overstated
U = item is understated
NA = item is not affected 
Definitions:
Team Members
Individuals who are part of a group collaborating towards a common goal or project.
Accountability
The obligation of an individual or organization to account for its activities, accept responsibility for them, and to disclose the results in a transparent manner.
Unshared Information
Pertains to knowledge or data that members possess individually but haven't yet communicated to their group.
Better Decisions
Enhanced decision-making outcomes that are achieved through improved judgment, effective problem-solving, and leveraging diverse perspectives.
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