In taking a physical inventory at the end of year 2008, Pea Company erroneously forgot to count

In taking a physical inventory at the end of year 2008, Peña Company erroneously forgot to count certain units. Explain how this error affects the following:

(a) 2008 cost of goods sold,

(b) 2008 gross profit,

(c) 2008 net income, (d ) 2009 net income,

(e) the combined two-year income, and ( f ) income for years after 2009.