a Analysis of errors. For a through e below, indicate effect of the described errors (if any) on the Audit Client's Inventory and Cost of Goods Sold. Assume a periodic inventory system. Use the following answers: Overstated Understated Correct Situation Inventory Cost of Goods Sold Audit Client Excluded goods in rented warehouse from inventory #11 #12 count. Goods in transit shipped "f.o.b. destination" by supplier were b #13 #14 excluded from ending inventory by Audit Client. Goods held on consignment by Audit Client were included in #15 #16 inventory count Goods in transit shipped "f.o.b. d shipping point" by Audit Client #17 #18 were included in ending inventory. Goods in transit shipped "f.0.b. shipping point by supplier were #19 #20 excluded from ending inventory by Audit Client. b e = Question Number