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Portland Supplies Co

Question 17

Multiple Choice

Portland Supplies Co. mistakenly excluded $3,000 of goods from its December 31, 2010 physical inventory count. Its December 31, 2011 inventory amount was correct. As a result of this error,


A) 2010 income is overstated by $3,000.
B) 2010 ending inventory is overstated by $3,000.
C) 2011 income is overstated by $3,000.
D) 2011 cost of goods sold is overstated by $3,000.

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