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). 
Definitions:
Employee Development
A corporate strategy focused on the growth and improvement of employees through training, education, and performance support.
Group Mentoring Programs
Programs where multiple mentees are guided by one or more mentors, typically focusing on career development and professional growth.
Training
The process of enhancing the skills, knowledge, and competencies of employees to perform specific jobs.
Development
The process of improving the capacity, skills, or capabilities of individuals or communities over time for personal or societal benefit.
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