Calculate the effect on profits of the following matters: (a) Goods with a cost value of 10 000 were transferred from raw materials store to production on 31 December 2007. They were not included in stock in the raw materials store, but erroneously were not counted in the factory either. The goods were used in production on 2 January 2008. (b) Finished goods costing 15 000 were transferred to the finished goods store at 12.30 p.m. on 31 December 2007. The stock count team had completed the count in the finished goods store at 12 noon and did not commence counting stock in the factory until 2.00 p.m. (c) Goods with a sales value of 30 000 were despatched to customers on 2 January 2008 but were invoiced at 31 December 2007. The goods had been included in stock in the finished goods store and valued for accounting purposes at 20 000