Carriage Inwards of £10,000 Has Been Recorded in the Income

Carriage inwards of £10,000 has been recorded in the income statement as an expense, as a result:

A) Net profit is understated by £10,000
B) Net profit is overstated by £10,000
C) Gross profit is overstated by £10,000, net profit is unchanged
D) Gross profit is understated by £10,000