Error in physical count in an auction company (consignee): goods held on consignment ($15,000) were included in physical inventory in 2019. Identify whether the following accounts are overstated, understated, or unaffected in 2019 and 2020 as a result of this inventory error.

2019 2020

Beg Inventory

+ Purchase

-End Inventory

=COGS

Total Assets

Net Income

Retained Earnings

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