Assuming that ending inventory is counted correctly at the end of 2014, an error in the physical count of ending inventory at the end of 2013 will have had an effect on all of the following except
a. cost of goods sold in the year of the error (2013).
b. total assets in the year of the error (2013).
c. cost of goods sold in the year after the error (2014).
d. total assets in the year after the error (2014).
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