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In taking a physical inventory at the end of Year 1. Grant Company forgot to count certain units and understated ending inventory by $15.000. Determine how this error effects each of the following (a) Year 1 cost of goods sold Overstates Year 1 cost of goods sold. Understates Year 1 cost of goods sold, None of the above. (b) Year 1 net income. Understates Year 1 net income Overstates Year 1 net income None of the above. (c) Year 2 cost of goods sold. O Understates Year 2 cost of goods sold. O Overstates Year 2 cost of goods sold. O None of the above. (d) Year 2 net income. C Understates Year 2 net income O Overstates Year 2 net income None of the above