Grouper Distribution markets CDs of numerous performing artists. At the beginning of March, Grouper had in beginning inventory 2,900 CDs with a unit cost of $6. During March, Grouper made the following purchases of CDs. During March 16,000 units were sold. Grouper uses a periodic inventory system. (a) Determine the cost of goods available for sale. Cost of goods available for sale Sunland Company understated its 2021 ending inventory by $31,200. Determine the impact this error has on ending inventory, cost of goods sold, and stockholders' equity in 2021 and 2022