Indicate how the following errors would affect income and owners' equity.Use the symbol + (plus)for Overstated,- (minus)for Understated by,and 0 (zero)for no effect or error offset. 
Definitions:
Shares Outstanding
Shares outstanding refer to the total number of shares of stock that are currently owned by investors, including both public and institutional ownership.
Market Price
The prevailing rate for transactions involving assets or services in an economic marketplace.
Earnings Per Share
A company's net profit divided by the number of its outstanding shares, indicating the profitability per share.
Merger Premium
The additional amount an acquirer pays over the current market price of a target company's shares during a merger or acquisition.
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