Dick's Sporting Goods reported Accounts receivable, net of $75,199 thousand in 2016 and an allowance for doubtful accounts of $3,200 thousand. Pretax income in 2016 was $458,422 thousand. If Dick's Sporting Goods' managers had purposely underestimated the allowance for doubtful accounts by $850 thousand, how would the 2016 income statement be affected? What about future financial statements?