Entity C uses a periodic imvontory syatem. It ovorstated its purchases in 2024 due to a data entry error (a purchase was entored twice). The etifect of this error on 2024 s oost of goods sold (COGS) and net income (NN), respectomiy are: COGSunderstated and Ni understated COGS oventated and Ni overstated COGS overstated and Nl understated CoGS understated and NI averstated 3 points How mamy units should be included in the year-end inventory of Entify D? 230 units in lts warehouse. 15 of which are damaged and cahnot be sold. - 195 unts shipged from a supplier to Entify D, ferma F.O.B. shioping point, that are in transit. 45 units cwned by Entity D but are out on consignment to a dealer in another state: 470 units 455 unte 260 units 215 units