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Assume the 2021 ending inventory of Shea's Shtimp Shack was overstated by $97,000. How would this error affect the amounts reported for cost of goods

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Assume the 2021 ending inventory of Shea's Shtimp Shack was overstated by $97,000. How would this error affect the amounts reported for cost of goods sold and gross profit for 2021 and 2022

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