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It is discovered in 2011 that ending inventory from 2009 is understated. What accounts will be affected by this understatement, and how will they be

It is discovered in 2011 that ending inventory from 2009 is understated. What accounts will be affected by this understatement, and how will they be affected? This is a situation that really happens. Start with the 2009 inventory being understated, and track the changes through the inventory account to 2011

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