In taking a physical inventory at the end of Year $1,$ Grant Company forgot to count certain units and understated ending inventory by $$10,000.$ Determine how this error affects each of the following.

$\backslash$table$[[$a$.$ Year $1$ cost of goods sold.,$],[$b$.$ Yoar $1$ net income.,$],[$c$.$ Year $2$ cost of goods sold,$],[$d$.$ Year $2$ net income.,$]]$