1. I solve question 14 this way; omitted purchase return makes COGS overstated -> COGS is less part in S.C.I = less is overstated -> net profit is understated. Is it right way?

2. Also, what is difference with below question in calculating money($)? (i.e. This question is only $540 which mentioned in sentence, but below question is double price)

Question 14 A A company makes a purchase return of $540 to its supplier. The amount is omitted in the accounting records. As a result, net profit is: A Understated by $540 cr. purchase retum B Understated by $1,080 Overstated by $540 purchase over C COGS tover D Overstated by $1,080 A Question 18 A company paid $450 for utilities. The amount is credited to the utilities account. As a result, net profit is: AB -SCI A Overstated by $450 B Overstated by $900 Understated by $900 D Unaffected