easy · Financial Accounting accounting-cycle-financial-statements

An accountant forgot to record the closing entry for Wage Expense of $4,500.

What is the immediate impact of this error on the financial statements at the start of the next period?

  1. Retained Earnings will be overstated and the Wage Expense account will have an incorrect beginning balance
  2. Total Assets will be understated by $4,500
  3. Net Income for the next period will be correctly stated
  4. The accounting equation will be out of balance by $4,500

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