Company EL purchased 10 products from a subcontractor at 20 dollars each on credit on May 1 of this year, and paid 200 dollars on June 1. EL sold some of the products on credit on October 1st, and although it was not possible to determine how many products were sold, the total sales amount was found to be 240 dollars and recorded. And the credit amount of 240 dollars was collected from the customer on November 1. As a result of a warehouse inspection on December 31st, EL confirmed that two of the products remained in stock. In this case, write the correct answers to the cost of sales and profit for the following questions. (it is assumed that there is no basic stock of EL as of January 1st of this year.)

Questions.

(1) Write the date when EL records the cost of sales on the income statement and what the cost of sales is.

(2) If, as a result of EL's year-end warehouse survey, it is determined that there are 3 stocks left instead of 2, write whether the sales profit will increase or decrease in this year compared to the case of 2 stocks, and how the sales profit of next year will be affected.