On Saturday, June 30, BD Pool Supplies sold merchandise to E. Luang on account. The sales price was $8,300, and the cost of goods sold was $7,490. The sales revenue was recorded immediately, but the entry recording the cost of goods sold was dated Monday, July 2. As a result, net income for June was:

A. Not affected, but the net income for July is understated.

B. Overstated by $810.

C. Overstated by $7,490.

D. Overstated by $8,300.