A. Explain why an understatement of ending inventory decreases the gross profit with an example. B. On 01.01.2023, a hospital operating in Riyadh purchased an equipment to perform ultrasounds from a Japanese supplier. The equipment started operating on the same day. This is the information available: - Cost of purchase that appears on the Japanese's supplier's invoice: SR9,000,000 - Transportation from the Japanese's supplier to the hospital in Riyadh: SR1,000,000 - Cost of electricity that the equipment will consume per year: $RS00,000 - Depreciation method: straight line, with a residual value of SR2,000,000 and a useful life of 10 years. Record the journal entry for the purchase at 01.01.2023 and the depreciation journal entry of the equipment at 31.12 .2023 \)