Indicate the effects of the following errors on cost of goods sold and net income.

1. Beginning inventory is understated by $10,000.

2. Ending inventory is overstated by $25,000.

3. Beginning inventory is overstated by $30,000 and ending inventory is understated by $10,000.

4. Ending inventory is understated by $5,000 and beginning inventory is understated by $5,000

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