Determine the effect on cost of goods sold, total assets, and gross margin for 2019 and 2020 if the following inventory errors are not corrected. Indicate your answer with (+) for overstated. (-) for understated, and (0) for no effect. a. Beginning inventory for 2019 is understated b. Beginning inventory for 2019 is overstated c. Ending inventory for 2019 is understated d. Ending inventory for 2019 is overstated