Following are five separate and completely independent cases:
CASE A: A $700 item was excluded incorrectly from the ending inventory; the related purchase was not recorded.
CASE B: A $200 item was included incorrectly in the ending inventory; the related purchase was
recorded.
CASE C: A $900 item was included incorrectly in the ending inventory; the related purchase was not recorded.
CASE D: A $500 item was excluded incorrectly from ending inventory; the related purchase was recorded.
CASE E: The beginning inventory was Overstated $400.
Enter dollar amounts where appropriate in the following tabulation to indicate the effect on the financial statements of each of the items given above (disregard income tax). 
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