An auditor is reviewing sales cutoff as of March 31, 2019. All sales are shipped FOB destination and the company records sales three days after shipment. The auditor notes the following transactions: 
If the entity records the required adjustments, the net effect on income (in thousands of dollars) for the period ended March 31, 2019 is
Definitions:
Perceptual Selection
The psychological process by which individuals screen and select various stimuli that vie for their attention, filtering out some data while allowing other data to enter perception.
Contrast
The state of being strikingly different from something else in juxtaposition or close association.
Intensity
Refers to the degree of strength, force, or energy possessed by a process, phenomenon, or emotion.
Perceptual Selection
The process by which individuals choose which sensory information to focus on, influenced by factors such as interests and backgrounds.
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