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Cagey Trading Inc

Question 3

Multiple Choice

Cagey Trading Inc. counted $2,000 of inventory twice during its December 31, 2016 physical inventory count. Its December 31, 2017 inventory amount is correct. As a result of this error,


A) 2016 ending inventory is overstated by $2,000.
B) 2016 income is understated by $2,000.
C) 2017 income is overstated by $2,000.
D) 2017 cost of goods sold is understated by $2,000.

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