For Each Independent Situation Given Below,determine the Effect on Pretax $\begin{array} { c c c } & \text { Independent Situations } && \text { Effect on Pretax Income } \\ \end{array}$

For each independent situation given below,determine the effect on pretax income for each.Enter "+" to indicate pretax income is overstated,"-" to indicate pretax income is understated,or "NA" to indicate that pretax income is not affected. $\begin{array} { c c c } & \text { Independent Situations } && \text { Effect on Pretax Income } \\ \end{array}$
$\begin{array} { c c c } &&&&&&&&&&&&&& \text { 2009 } && \text { 2010 } \\ \end{array}$
A. 2009 ending inventory is overstated.
B. 2009 ending inventory is understated.
C. 2010 ending inventory is overstated.
D. 2010 beginning inventory is overstated
E. 2009 beginning inventory is understated.
F. 2010 beginning inventory is understated and 2010 ending inventory is understated by the same amount.