The accountant at Allied Client inadvertently recorded depreciation expense as $57,000 instead of $75,000. Which of the four primary financial…

The accountant at Allied Client inadvertently recorded depreciation expense as $57,000 instead of $75,000. Which of the four primary financial statements (i.e., Income Statement, Statement of Changes in Equity, Balance Sheet, and Statement of Cash Flows) will be incorrect if this error is not corrected before the statements are issued? Explain.