First answer choices are understated or overstated and 2nd box answer choices are listed in the picture.

If a company forgot to record depreciation expense of $500 as well as accrued revenues of $200, then its assets would be [Select] by [ Select] [Select ] 500 Next 200 700 Not saved Subm 0 300 The Baxter Company reported the following: Year 3 Year 2 Year 1 Revenues 30,800 28,100 26,300 Cost of goods sold 28,400 27,100 23,900 In a horizontal analysis, what is the change in cost of goods sold for year 3? Convert your final answer to a percentage, round to one decimal place and enter without the "%" sign (e.g. a final answer of 0.105678 would be entered as 10.6)