An Auditor Is Reviewing Sales Cutoff as of March 31,2013

An auditor is reviewing sales cutoff as of March 31,2013.All sales are shipped FOB destination and the company records sales three days after shipment.The auditor notes the following transactions: Date Shipped
Month Recorded
Selling Price (OOO's)
Cost (OOO's)
March 28
March
$192
$200
March 29
March
44
40
March 30
April
77
81
April 2
March
208
220
April 5
April
92
84
If the entity records the required adjustments,the net effect on income (in thousands of dollars) for the period ended March 31,2013 is

A) an increase of 12.
B) an increase of 8.
C) a decrease of 12.
D) a decrease of 8.