b. Goods in transit shipped "FOB destination to a customer were recorded as a sale and excluded from ending inventory. How does this error affect the following amounts (overstated, understated, or no effect)? Use the drop down menu for your response. 1) Inventory e 2) Accounts receivable: e 3) Accounts payable: . 4) Working capital: . 5) Cost of goods sold: . 6) Net income