A. construct the revenue section of integrated physicians & associates income statement for the year ended december 2015. b. suppose the 2015 contractual discounts and allowances balance reported above is understated by $50,000. in other words, the correct balance shoud be $300,000. assuming a 40 percent income tax rate, what would be the effect of the misstatement on integrated physicians & associates' 2015 reported: 1 .net patient service revenue? 2. total expenses, including income tax expense? 3. net income? for each item (1-3), indicate whether the balance is overstated, understated, or not afffect by the misstatement. if overstated, or understated, indicate by how much.