The Accountant for Angie Company Made the Following Errors Related

The accountant for Angie Company made the following errors related to purchases of merchandise and ending inventory in 2016:
1) A $2,200 purchase of merchandise on credit was not recorded or included in ending inventory.
2) A $3,180 purchase of merchandise on credit was recorded, but it was inadvertently omitted from the end-of-year physical inventory count.
Assuming a periodic inventory system, Angie's Company's 2016 net income will be

A) understated by $3,180.
B) understated by $2,380.
C) overstated by $5,380.
D) overstated by $3,180.