Assume that in a competitive equilibrium, 1,000 units are sold at $20 per unit. Following the imposition of a $4.00 per unit tax, the new consumer price is $23, and the new equilibrium quantity is 950 units. What are the values of the tax revenue collected and the deadweight loss?

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The correct answer is  "b)  net income overstated, assets unaffected, liabilities understated, and owner's equity overstated."