Roesel Fashions Completed a Physical Inventory at the End of 2013.A

Roesel Fashions completed a physical inventory at the end of 2013.A review of the physical inventory procedures and records uncovered several errors that are described below.In the columns provided,indicate the effect,if any,on the four financial statement items listed.Use the following codes for your answers:
O = Overstatement;U = Understatement;NE = No Effect
$\begin{array}{|l|l|l|l|l|l|}\hline & & \text { Ending } & \text { Retained } & \text { Cost of } & \text { Net } \\\hline & \text { Error } & \text { Inventory } & \text { Earnings } & \text { Goods Sold } & \text { Income } \\\hline \text { A) } & \begin{array}{l}\text { One batch of goods was counted } \\\text { twice }\end{array} & & & & \\\hline \text { B) } & \begin{array}{l}\text { One page of items was misplaced } \\\text { when the inventorywas calculated }\end{array} & & & & \\\hline \text { C) } & \begin{array}{l}\text { Goods sold FOB shippingpoint were } \\\text { indluded in Roesel'sinventory }\end{array} & & & & \\\hline \text { D) } & \begin{array}{l}\text { Goods in transit from a supplier, } \\\text { shipped FOB shipping point, were } \\\text { mot induded in Roesel's inventory }\end{array} & & & & \\\hline & & & & & \\\hline\end{array}$