Which of the following will result from a failure to account for goods removed by the proprietor for own use:
(a) Both net profit and the Capital account balance at year-end will be understated
(b) It would not make any difference to the net profit for the year or the Capital account balance
(a) Net profit will remain the same but the closing balance in the Capital account will be overstated
(d) Net profit will be understated but the closing balance in the Capital account will not change