For Each of the Following,indicate the Effect the Given Situation

For each of the following,indicate the effect the given situation would have on net income in the current period.
O overstate net income
U understate net income
N/A not applicable; no effect on net income
_____ recording prepaid costs as current expenses.
_____ recording an expense at more than the actual cost.
_____ failing to record the receipt of a payment by a customer on account.
_____ underestimating depreciation expense.
_____ failing to record some supplies received.
_____ recording deferred revenue as revenue.
_____ recording an expense as revenue.
_____ failing to record the company issuing additional shares of its own common stock.
_____ overestimating payroll tax expense.