help pls

1. If the ending inventory for 2019 is overstated, the effects of this error on cost of goods sold for 2019 and 2020 are a. overstatement of 2019 cost of goods sold, overstatement of 2020 cost of goods sold. b. overstatement of 2019 cost of goods sold, understatement of 2020 cost of goods sold. c. understatement of 2019 cost of goods sold, overstatement of 2020 cost of goods sold. d. understatement of 2019 cost of goods sold, understatement of 2020 cost of goods sold