If Beginning Inventory Is Understated by $10,000, the Effect of This

If beginning inventory is understated by $10,000, the effect of this error in the current period is Cost of $\quad$ Cost of Goods Sold $\quad$ Net Income

A) Understated $\quad$ $\quad$ $\quad$ Understated
B) Overstated $\quad$ $\quad$ $\quad$ Overstated
C) Understated $\quad$ $\quad$ $\quad$ Overstated
D) Overstated $\quad$ $\quad$ $\quad$ Understated