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:
Contingency Table
A type of table in a matrix format that displays the (multivariate) frequency distribution of the variables.
Retired People
Individuals who have concluded their working or professional careers and are living in the phase of life beyond employment.
Career
The progression and actions taken by an individual throughout a lifetime, particularly related to their occupation or professional achievements.
Joint Frequency Distribution
A statistical analysis that shows the relationship between two categorical variables by displaying their frequencies of occurrence together.
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