15. Suppose that XYZ2 shop Company recorded as a purchase certain goods that it purchased on account, with the term FOB destination and counted them in ending invento before being received. The effect on the financial position is? UN: understated, NO: NO effect, and Ov: overstated 1. Cost of goods sold 2. Account payable 3. Purchases 4. Ending inventory 5. Retained earnings 6. Net income 7. Working capital 8. Current ratio