9. On December 29, 2013, Purple Limited received a 6,000 shipment of mer merchandise was correctly included in the Dec ember 31, 2013 ending inventory, but was not recorded cessed on January 10, 2014, as a 2013 purchase. The invoice for the merchandise was received and pro and the merchandise was incorrectly included in the 2014 purchases. Purp system and has a December 31 yea correct? a. The December 31, 2014 retained earnings was understated by 6,000. uses a periodic inventory r end. Which of the following statements about the errors is b. The net income for 2014 was understated by 6,000. c. The net income for 2013 was understated by 6,000. d. The December 31, 2013 retained earnings was understated by 6,000